LA ÉTICA PROFESIONAL EN LA FORMACIÓN DE LOS CONTADORES Y AUDITORES PARA EL CONTROL DE LA COLUSIÓN
Journal Title: Revista Científica Retos de la Ciencia - Year 2018, Vol 2, Issue 4
Abstract
Accounting and auditing are currently going through a period marked by the globalization of the economy and the rapid development of information and communication. The widespread adoption of International Financial Reporting Standards-IFRS, was driven by the corruption scandals of recent decades in several countries, which liquidated with companies such as Enron, Arthur Andersen and Parmalat. These activities require professionals that guarantee accuracy and independence in the treatment of operations and economic results; what can be achieved, only with strict respect for the ethical standards of the profession. The ethical behavior is important in the training of the accountants and auditors, due to the facts of collusion that society is currently experiencing. Given the scarce practice of ethical values in the training of these professionals at the Technical University of Esmeraldas "Luis Vargas Torres" -UTELVT, their status was investigated to managers, teachers and students; using empirical methods of investigation to describe and explain reality; determining limited transverse processes of ethical teaching, allowing the implementation of lectures and conferences with the participation of professionals with probed experience.
Authors and Affiliations
Elizabeth Jacqueline Govea Robinzón Pablo Domingo Vilela Mera Gabriela Elizabeth Vilela Govea
Keywords
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