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

Abstract

Abstract:The purpose of the research was to analyze the level of knowledge and degree of application of the Code of Ethics for Accounting Professionals in companies except the transport and storage sector of the province of Orellana in 2019. The research was descriptive with a quantitative approach, and in support of the deductive method, a bibliographic review was carried out to achieve a better understanding of the existing problem. A structured survey based on the Likert scale was applied to accountants in dependency relationships, obtaining general information, aspects of the professional environment, ethical problems, level of knowledge and application of this code, among other aspects. According to the results obtained, it is concluded that the accounting professionals of the companies of the province of Orellana are unaware of the 5 basic principles of the Code of Ethics for Accounting Professionals and that there is no direct relationship between the level of knowledge and application between these principles except for integrity.