Incidencia que tiene la fe pública de los contadores en los estados financieros en las empresas de Barranquilla
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Fecha
2022
Autores
Pupo Fonseca, Akemis Maria
Garizábalo Ayala, Maria Fernanda
Domínguez Iriarte, Jesús Fernando
Título de la revista
ISSN de la revista
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El objetivo de esta investigación consiste en evaluar la incidencia tiene la
promulgación de la fe pública de los contadores respecto a los estados financieros
en las empresas de Barranquilla, bajo una metodología de revisión documental el
análisis del objetivo, al evaluar la incidencia que presentan la promulgación de la fe
pública de los contadores respecto a los estados financieros en las empresas de
Barranquilla. Los resultados llevaron a La transparencia, la integralidad e
independencia son otras variables intermedias que a su vez se dimensionan en
credibilidad, moralidad y criterio propio respectivamente. Un contador formado bajo
el principio de fe pública sobresale por la transparencia de información que elabora
y presenta, para que esta pueda ser creíble, se basa en principios morales que lo
aterrizan al deber ser y posee criterio para establecer opiniones propias basados en
conocimientos adquiridos durante y después de formarse como profesional
contable.
The objective of this research is to evaluate the impact of the promulgation of the public faith of accountants with respect to financial statements in Barranquilla companies, under a methodology of documentary review the analysis of the objective, when evaluating the incidence presented by the promulgation of the public faith of accountants with respect to financial statements in Barranquilla companies. The results led to transparency, integrality and independence are other intermediate variables that in turn are dimensioned in credibility, morality and own criteria respectively. An accountant trained under the principle of public faith stands out for the transparency of information he prepares and presents, so that it can be credible, is based on moral principles that land him to be and has criteria to establish his own opinions based on knowledge acquired during and after training as an accounting professional.
The objective of this research is to evaluate the impact of the promulgation of the public faith of accountants with respect to financial statements in Barranquilla companies, under a methodology of documentary review the analysis of the objective, when evaluating the incidence presented by the promulgation of the public faith of accountants with respect to financial statements in Barranquilla companies. The results led to transparency, integrality and independence are other intermediate variables that in turn are dimensioned in credibility, morality and own criteria respectively. An accountant trained under the principle of public faith stands out for the transparency of information he prepares and presents, so that it can be credible, is based on moral principles that land him to be and has criteria to establish his own opinions based on knowledge acquired during and after training as an accounting professional.
Descripción
Palabras clave
Fe pública, Contaduría, Finanzas, Public faith, Accounting, Finance
