Nivel de conocimiento y grado de aplicación del Código de Ética para Profesionales de la Contabilidad de los sectores Transporte y almacenamiento; Actividades de alojamiento y de servicio de comida; Información y comunicación; Actividades financieras y de seguros; Actividades inmobiliarias; Actividades profesionales científicas y técnicas; y, Actividades de servicios administrativos y de apoyo de la provincia de Pichincha. Año 2019

Abstract

Abstract: Every profession needs a code of ethics, prepared by the best professionals in their field; specifically,in business accounting, it is known that the lack of ethics destroys the credibility of the company, but it is up to each organization, city, country to take care of its work environment. That is why the knowledge and application of the International Code of Ethics for Accounting Professionals in updated editions is valuable, as a guide for conflict resolution in the pressure of their work. In the present work, the theoretical framework of personal, professional, accounting ethics, background, structure, principles and empirical evidence of the current international code was developed; with the objective of evaluating the level of knowledge, degree of application and their relationship, in the accountants of 27 large companies in the province of Pichincha in Ecuador, applying a survey. The results obtained showed 66%of correctselection to the basic knowledge of the code and 94% of application to the statements proposed to the respondents. This emerged that knowledge has come from the application of the principles in practice and not the other way around.