Estudio del nivel de conocimiento y grado de aplicación del código de ética para profesionales de la contabilidad de los sectores construcción y comercio al por mayor y menor, reparación de vehículos automotores y motocicletas de la provincia de Loja, año 2019.

Abstract

Abstract:The research work carried out seeks to determine the level of knowledge and degree of application of the code of ethics for accounting professionals in the province of Loja focused on construction companies and wholesale and retail trade, repair of motor vehicles and motorcycles. The research was quantitative descriptive, with a non-experimental transactional design and the survey was used as a technique based on the Likert scale that was applied to 81 companies according to the ISIC classification. The results show a high degree of application of the code of ethics by accounting professionals, although not all companies have an institutional code of ethics. In relation to the level of knowledge, most of the accountants of the companies under study become familiar with the basic principles of this code, and there is a direct relationship between knowledge and its level of application, promoting good ethics practices within the company and its environment in general, since the good moral and ethical behavior of the public accountant benefits the organization, those who require accounting information and society in general.