Nivel de conocimiento y grado de aplicación del código de ética para profesionales de contabilidad del sector de transporte y almacenamiento de la provincia de Orellana. Año 2019.

Abstract

Abstract:The objective of the research was to analyze the level of knowledge and degree of application of the Code of Ethics for Accounting Professionals in both the transport and storage sectors of the province of Orellana for the year 2019. The study was of a type descriptive with a quantitative approach, since using field research the information on the study topic was collected. The instrument that was used was the survey, the same one that was addressed to those accountants in the profession as a dependency relationship, which was structured under a Likert scale in five levels; this allowed collecting the general information of the accountant, aspects such as work environment or environment, ethical problems that accounting professionals have to face. It was obtained as results that there is a relationship between the level of knowledge and degree of application of the Code of Ethics for Accounting Professionals, since the accountants surveyed have knowledge of the 5 basic principles, know their meaning and apply it appropriately in their profession.