Nivel de conocimiento y grado de aplicación del código de ética para profesionales de la contabilidad en las sociedades excepto, sectores: construcción y comercio al por mayor y menor, reparación de vehículos automotores y motocicletas de la provincia de Loja. Año 2019

Abstract

Abstract:Research regarding the level of knowledge and degree of application of the Code of Ethics for Accounting Professionals in companies except, construction and wholesale and retail sectors, repair of motor vehicles and motorcycles in the province of Loja. 2019 year; To determine what, the accountants investigated will affect all the basic principles of the Code of Ethics in the exercise of their functions, although they do not know the meaning of the principle of behavior, competence and professional diligence. The study seeks to establish the agreement between the level of knowledge and the degree of application of the Code of Ethics; since these two elements strengthen their work performance, allowing them to act with transparency; apply the legal provisions, tax accounting and limitations related to the control of resources and issuance of financial information, necessary for decision-making, that promote the strengthening of the company, the credibility of the accountants and the accounting profession in general.