Sede Azogues - Contabilidad y Auditoría

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El contador y la ética en el desarrollo profesional en Ecuador
(Universidad Católica de Cuenca., 2021) Calle Bustos, Joselyn Katrherine; Ramírez Valarezo, Carlos Fabián; 0302929104; ., .
The accounting profession is highly relevant within organizations, which makes it responsible for the management of economic resources and for being the observer of the transparency and credibility of their financial statements. In recent years. acts of comiption have increased and involve not only the State but also businessmen and accounting professionals. This research aims, tfirougñ the analysis and collection of bibliographic information, to review the existence of comiption in the Ecuadorian enviroriment to expose the importance of ethiCs in the professional development of the accountant. The high level of corruption in Ecuador and the perceptlon of society about it is presented, it is concluded that it is the academy and the company who must be participants in the professional training ofthe accountant, as they are fundamental pillars to promote and encourage moral acts that allow the construction of a more transparent and fair society.