Responsabilidad social del contador público en el sector Empresarial
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Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
La Contaduría Pública ha recibido fuertes cuestionamientos teniendo como protagonista al
Contador Público y su deficiente actuación respecto a los principios éticos que rigen al
profesional. Por ello la presente investigación plantea como objetivo general elaborar un plan de
capacitación estratégica deontológica buscando formar profesionales íntegros y competitivos
además de dar a conocer la importancia de actuar con ética profesional. En dicha capacitación se
pretende difundir la deontología contable, en la cual se abordan una serie de temáticas
concernientes a responsabilidad social , ética, principios profesionales establecidos en el código
de ética y sanciones , cuyo finalidad es que el profesional contable conozca y profundice en
aquellos temas que son indispensables para el correcto actuar en el desenvolvimiento laboral .
Se aplicará un enfoque cuantitativo, usando encuestas dirigidas a estudiantes de la carrera de
Contaduría Pública en la Universidad de Guayaquil y entrevistas a profesionales que ejercen sus
labores en el área contable, pudiendo concluir que existe falta de formación ética en el
profesional, además de la poca importancia respecto al código de ética y su aplicación en el
ámbito laboral.
The Public Accountant has received strong questions having the Public Accountant as its protagonist and his poor performance regarding the ethical principles that govern the professional. Therefore, this research aims to develop a strategic deontological training plan seeking to train full and competitive professionals in addition to publicizing the importance of acting with professional ethics. This training aims to disseminate accounting deontology, which addresses a series of topics related to social responsibility, ethics, professional principles established in the code of ethics and sanctions, whose purpose is that the accounting professional knows and deepens in those issues that are indispensable for the correct action in the labor development. A quantitative approach will be applied, using surveys aimed at students of the Public Accounting career at the University of Guayaquil and interviews with professionals who work in the accounting area, being able to conclude that there is a lack of ethical training in the professional, in addition to the little importance regarding the code of ethics and its application in the workplace
The Public Accountant has received strong questions having the Public Accountant as its protagonist and his poor performance regarding the ethical principles that govern the professional. Therefore, this research aims to develop a strategic deontological training plan seeking to train full and competitive professionals in addition to publicizing the importance of acting with professional ethics. This training aims to disseminate accounting deontology, which addresses a series of topics related to social responsibility, ethics, professional principles established in the code of ethics and sanctions, whose purpose is that the accounting professional knows and deepens in those issues that are indispensable for the correct action in the labor development. A quantitative approach will be applied, using surveys aimed at students of the Public Accounting career at the University of Guayaquil and interviews with professionals who work in the accounting area, being able to conclude that there is a lack of ethical training in the professional, in addition to the little importance regarding the code of ethics and its application in the workplace
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Palabras clave
ÈTICA, DEONTOLOGÌA, RESPONSABILIDAD, SOCIAL