Nivel de conocimiento y grado de aplicación del código de ética para profesionales de la contabilidad del sector industrias manufactureras de la provincia del Guayas. Año 2019.

Abstract

Abstract:The present work has as main objective to analyze the level of knowledge and the degree of application of the code of ethics for accounting professionals of the manufacturing industries sector of the province of Guayas, was carried out through an investigation on the origin of the Code of Ethics, considering its background, constitution and structure also identifies the importance of the fundamental principles that accounting professionals must put into practice. The methodology used for the development of this research, is descriptive type as the methods that were used and also its design, describes the population and the techniques of collection and processing of the sample, for which a survey was applied to the accountants that work in a dependency relationship in 126 companies of the investigated sector, with the data collected and the study carried out through the survey, the relationship between the level of knowledge and the degree of application of the basic principles of the Code of Ethics is presented , considering the objectives proposed in the investigation.