Ética en la revisoría fiscal en la ciudad de Barranquilla (Colombia): un estudio desde las percepciones profesionales
Date
Authors
Subject
ética
revisoría fiscal
percepciones profesionales
formación académica
códigos de conducta
ethics
tax auditing
professional perceptions
academic training
codes of conduct
revisoría fiscal
percepciones profesionales
formación académica
códigos de conducta
ethics
tax auditing
professional perceptions
academic training
codes of conduct
Language:
Journal Title
Journal ISSN
Volume Title
Publisher
Instituto Tecnológico de Santo Domingo (INTEC)
Introducción: La ética del contador público, fundamental para su profesión, se basa en regulaciones que respaldan su aplicación, destacando la integridad como componente esencial. Objetivo: Este estudio tiene como objetivo caracterizar las percepciones profesionales sobre la ética en la revisoría fiscal en Barranquilla, Colombia. Metodología: La investigación, de enfoque cuantitativo, descriptivo y transversal, utiliza un cuestionario validado aplicado a 54 contadores públicos actuando como revisores fiscales. Resultados: Los resultados revelan que el 68,5% carece de formación ética específica, generando preguntas sobre las bases éticas. A pesar de ello, el 92,6% reconoce la importancia de la ética en la revisoría fiscal. Paradoxalmente, el 90,7% percibe una falta de importancia ética en las empresas de Barranquilla, cuestionando el entorno laboral. La formación académica (59,3%) destaca como factor clave, y el respaldo unánime hacia códigos de conducta más estrictos refleja un deseo general de fortalecer estándares éticos en el ámbito empresarial. Conclusión: Se revela un escenario ético complejo en la revisoría fiscal en Barranquilla, con desafíos en la formación ética pero una conciencia intrínseca sólida, planteando la necesidad de evaluar y fortalecer la ética profesional en este contexto.
Introduction: The ethics of the public accountant, crucial for their profession, is based on regulations that support its application, with integrity standing out as an essential component. Objective: This study aims to characterize professional perceptions of ethics in tax auditing in Barranquilla, Colombia. Methodology: The research, with a quantitative, descriptive, and cross-sectional approach, employs a validated questionnaire applied to 54 public accountants acting as tax auditors. Results: Findings reveal that 68.5% lack specific ethical training, raising questions about ethical foundations. Nevertheless, 92.6% acknowledge the importance of ethics in tax auditing. Paradoxically, 90.7% perceive a lack of ethical importance in Barranquilla's companies, questioning the work environment. Academic training (59.3%) stands out as a key factor, and unanimous support for stricter codes of conduct reflects a general desire to strengthen ethical standards in the business sphere. Conclusion: A complex ethical scenario unfolds in tax auditing in Barranquilla, presenting challenges in ethical training but a solid intrinsic awareness, emphasizing the need to assess and enhance professional ethics in this context.
Introduction: The ethics of the public accountant, crucial for their profession, is based on regulations that support its application, with integrity standing out as an essential component. Objective: This study aims to characterize professional perceptions of ethics in tax auditing in Barranquilla, Colombia. Methodology: The research, with a quantitative, descriptive, and cross-sectional approach, employs a validated questionnaire applied to 54 public accountants acting as tax auditors. Results: Findings reveal that 68.5% lack specific ethical training, raising questions about ethical foundations. Nevertheless, 92.6% acknowledge the importance of ethics in tax auditing. Paradoxically, 90.7% perceive a lack of ethical importance in Barranquilla's companies, questioning the work environment. Academic training (59.3%) stands out as a key factor, and unanimous support for stricter codes of conduct reflects a general desire to strengthen ethical standards in the business sphere. Conclusion: A complex ethical scenario unfolds in tax auditing in Barranquilla, presenting challenges in ethical training but a solid intrinsic awareness, emphasizing the need to assess and enhance professional ethics in this context.
Description
Type
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículos evaluados por pares
info:eu-repo/semantics/publishedVersion
Artículos evaluados por pares
Source
Science and Society; Vol. 49 No. 2 (2024): Science and Society; 19-27
Ciencia y Sociedad; Vol. 49 Núm. 2 (2024): Ciencia y Sociedad; 19-27
2613-8751
0378-7680
10.22206/cys.2024.v49i2
Ciencia y Sociedad; Vol. 49 Núm. 2 (2024): Ciencia y Sociedad; 19-27
2613-8751
0378-7680
10.22206/cys.2024.v49i2