Nivel de conocimiento y grado de aplicación del Código de Ética para Profesionales de la contabilidad del sector comercio al por mayor y menor, reparación de vehículos automotores y motocicletas de la Provincia de Pichincha, año 2021

Abstract

Abstract:The accounting profession should be exercised by committed professionals, under ethical principles that guide the proper development of accounting activities; however, there are ethical conflicts that are considered a global problem, sometimes generating the bankruptcy of international conglomerates. This work was developed with the objective of analyzing the level of knowledge and applicability of the code of ethics of accounting professionals in a commercial sector of the province of Pichincha. A descriptive non-experimental research design was used; the survey technique was applied to 185 professionals. The result obtained was that the level of knowledge of the code of ethics on the part of the professionals is not adequate since they are unaware of several principles. The low implementation of professional ethics review committees was also noted, i.e., there are deficiencies in the implementation of regulations in the companies. In contrast, it was determined that professionals have a high degree of institutional commitment to develop their work.