Nivel de conocimiento y grado de aplicación del Código de Ética para Profesionales de la Contabilidad del Sector de Explotación de minas y canteras; y, Comercio al por mayor y menor, reparación de vehículos automotores y motocicletas de la provincia de El Oro. Año 2019

Abstract

Abstract:In virtue of the relevance that present the professional accounting, in the economic performance of enterprises and/or companies, and in the development of societies, as is the case of the province of El Oro, there is a code of ethics for accounting professionals, which establishes the requirements of ethics for professionals in the performance of functions and responsibilities. It is therefore developed the present work for titration to specify the level of knowledge and degree of implementation that have professionals on the fundamental principles that make up the Code of Ethics. Through the implementation of a survey of professionals under dependency ratio, in medium and large enterprises in the province, was identified that less than half of the public accountants selected, presented a level of knowledge admissible on the ethical principles of the profession, but approximately 56.78% present a degree of application acceptable and satisfactory in the performance of its responsibilities and functions in companies that work.