Plan de mejora a la ley del Contador Público Autorizado
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El tema de tesis denominado “Plan de Mejora de la Ley del Contador Público” estudia el impacto que tiene actualmente esta ley hacia sus profesionales y su condición al momento de ejecutar sus funciones como profesional, razón por el cual la Ley del Contador no causa ninguna influencia en su desempeño laboral considerando que existe una serie de desactualizaciones que no se ajustan a las funciones y desempeño laboral que tienen hoy en día los Contadores Públicos. En la presente investigación se evaluó a través de encuestas y entrevista impacto y conocimiento que tienen el personal que ejercen sus funciones como Contadores Públicos y próximos a serlo hacia la respectiva ley, concluyendo que existen casos que no existía la conformidad de saber que existe una ley casi olvidada que contiene una seria de desajustes y a su vez existen casos que tienen desconocimiento total de la Ley de Contadores Públicos
The thesis topic called "Improvement Plan of the Public Accountant Law" studies the impact that this law currently has on its professionals and its condition at the time of performing their duties as a professional, which is why the Accountant Law does not cause any influence on their work performance considering that there are a series of outdates that do not fit the functions and job performance that Public Accountants have today. In the present investigation it was evaluated through surveys and interview impact and knowledge that have the personnel that exercise their functions as Public Accountants and close to being it towards the respective law, concluding that there are cases that there was no conformity of knowing that there is a law almost forgotten that it contains a series of mismatches and in turn there are cases that have total ignorance of the Law of Public Accountants.
The thesis topic called "Improvement Plan of the Public Accountant Law" studies the impact that this law currently has on its professionals and its condition at the time of performing their duties as a professional, which is why the Accountant Law does not cause any influence on their work performance considering that there are a series of outdates that do not fit the functions and job performance that Public Accountants have today. In the present investigation it was evaluated through surveys and interview impact and knowledge that have the personnel that exercise their functions as Public Accountants and close to being it towards the respective law, concluding that there are cases that there was no conformity of knowing that there is a law almost forgotten that it contains a series of mismatches and in turn there are cases that have total ignorance of the Law of Public Accountants.
Descripción
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LEY DEL CONTADOR, DESACTUALIZACIÓN DE LA LEY, CONTADORES PÚBLICOS, DESEMPEÑO LABORAL, DESCONOCIMIENTO DE LA LEY