Breach of ethical principles: an accounting crime
| dc.contributor.author | Arévalo Galán, Ana Miguel | |
| dc.contributor.author | Baratta Bossio, Karelyn | |
| dc.contributor.author | Balcázar Villar, Kelly Johana | |
| dc.contributor.author | Monsalve Peláez, Magda Andrea | |
| dc.date | 2019-12-17 | |
| dc.date.accessioned | 2020-03-10T19:24:04Z | |
| dc.date.available | 2020-03-10T19:24:04Z | |
| dc.description.abstract | The purpose of this essay is to reflect on the breach of the ethical principles of the public accountant professional and its repercussions and implications of the accounting crime in the profession, considering that the social, civil, criminal, administrative responsibility falls to the public accountant and tributary of many of its actions. The accounting crime in Colombia is more common than is believed, often these professionals adopt practices that compromise their integrity, name, ethics and contribute to the deterioration of the image and positioning of the accounting profession. | eng |
| dc.description.abstract | El presente ensayo tiene por objetivo reflexionar sobre el incumplimiento de los principios éticos del profesional de la contaduría pública y sus repercusiones e implicaciones del delito contable en la profesión, teniendo en cuenta que en el contador público recae la responsabilidad social, civil, penal, administrativa y tributaria de muchas de sus acciones. El delito contable en Colombia es más común de lo que se cree, a menudo estos profesionales adoptan prácticas que comprometen su integridad, nombre, ética y contribuyen al deterioro de la imagen y posicionamiento de la profesión contable. | spa |
| dc.format | ||
| dc.identifier | http://revistas.unisimon.edu.co/index.php/liderazgo/article/view/3804 | |
| dc.identifier.issn | 24630217 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12442/4974 | |
| dc.language | spa | |
| dc.publisher | Ediciones Universidad Simón Bolívar | spa |
| dc.source | Liderazgo Estratégico; Vol. 9 No. 1 (2019): Liderazgo Estratégico; 70-81 | spa |
| dc.source.uri | http://revistas.unisimon.edu.co/index.php/liderazgo/article/view/3804/4288 | spa |
| dc.subject | Public accountant | eng |
| dc.subject | Ethics | eng |
| dc.subject | Civil and penal liability | eng |
| dc.subject | Accounting offense | eng |
| dc.subject | Public faith | eng |
| dc.subject | Contador Público | spa |
| dc.subject | Ética | spa |
| dc.subject | Responsabilidad civil y penal | spa |
| dc.subject | Delito contable | spa |
| dc.subject | Fe pública | spa |
| dc.title | Breach of ethical principles: an accounting crime | eng |
| dc.title | Incumplimiento de los principios éticos: un delito contable | spa |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |