Nivel de conocimiento y grado de aplicación del código de ética para profesionales de la contabilidad del sector comercio al por mayor y menor, reparación de vehículos automotores y motocicletas de la provincia del Azuay. Año 2019

Abstract

Abstract: The main objective of this degree work is to analyze the level of knowledge and degree of application of the Code of Ethics for Accounting Professionals in the wholesale and retail trade sector, repair of motor vehicles and motorcycles in the province of Azuay; Initially, general information on the Code of Ethics is disclosed; In addition, applicable aspects in the work environment and thus know the relationship between the level of knowledge and the application of fundamental principles by professionals in their work activities. The methodology used is descriptive - quantitative, using the survey as a method of collecting information and thus knowing aspects such as general information on the accountants, level of knowledge and the degree of application to establish a comparison between these aspects.