Factores de riesgo asociados al ejercicio de la profesión contable, en relación al componente ético

Abstract

Starting from the low tax culture, which in part derives from the evident distrust in state institutions generated by constant corruption episodes and which in turn implies high pressure for Public Accountants in their action area, due to the normalization of ethical principles transgression, proceeding included in the authorities in charge's conduct of directing both public and private entities; the need arises to identify, What are the risk factors associated to the accounting profession exercise, in relation to the ethical component?, for that was made a study of the Junta Central de Contadores reports issued in the period of the year carried out from 2017 to 2019, analyzing the principles infringed and the imposed sanctions. Likewise, curricular meshes of Public Accounting program offered by some of the Universities located in Boyacá department were studied, a study mainly focused on the programmatic content of Ethics subject, which included an interviews with deans and teachers of accounting faculties of these universities and experts in the field. Consequently, and based on the obtained information, an instrument was applied to collect information on two types of surveys; the first aimed at students belonging to Public Accounting program and the second aimed at Public Accountants practicing the profession located in Boyacá, which allowed to determine particularities of the professional performance and its illustration, approached from the academy, in some Universities located in Boyacá.