Nivel de conocimiento y grado de aplicación del código de ética para profesionales de la contabilidad de los sectores de agricultura, silvicultura y pesca; explotación de minas y canteras y construcción de la provincia de Pichincha. Año 2019

Abstract

Abstract:This study analyzes and evaluates the level of knowledge and degree of application of the code of ethics for Accounting Professionals in sectors of: Agriculture, forestry, and fishing; Mining and quarrying; and Construction of the Pichincha province, year 2019. For the methodology, a survey was applied to a sample of 106 companies in the province of Pichincha. Among the main results, we analyze the ethical problems observed in the business environment that show that the accountants surveyed disagree with the possibility that operations that do not comply with the principles in ethics may be carried out in the workplace. It was verified that in most of the organizations evaluated there are no guidelines for the elaboration of codes of ethical action. The importance of generating a continuous debate on the ethics of business and the professionals who manage them is concluded and recommended.