La ética profesional en el desempeño de la carrera contable caso práctico en la sanciones dadas por la junta central de contadores en el año 2016

Abstract

The present work is a descriptive analysis based on the analysis of the traits of ethics that aims to examine the causes that lead to the occurrence of actions against the ethical principles contemplated in the Code of Ethics, having as reference the actions of practicing professionals who were sanctioned by the Central Board of Accountants in 2016 for failing to comply with the ethical principles. The information was provided by the database of the Central Board of Accountants, being the conceptual basis of the ethical principles mentioned by the Code of Ethics, giving a conclusion of the causes that lead to non-compliance with the ethical principles. The final results show the descriptions of the behaviors found, which evidences the shortcomings that some professionals have at the time of exercising their work, which are inadequate and not acceptable.