Economic impact of ethic accountant
Abstract
The factors of ethics and transparency become stronger in the current economic model, framed in a process of globalization and new economy: knowledge society. The incidence of any agent generates positive or negative implications globally. The crisis of 2008 is clear evidence of the domino effect brought about by ethical and moral failings, administrators, accountants and auditors. The accounting discipline must become aware of the economic impact, which effectively exercising their praxis generates in terms of growth and economic development. Likewise, the accountant should identify the ethical act not only contributes to the personal side, but generates a whole host of benefits that generate competitive advantages. Universities are key part in building the ethical accountant, for the sake of a profound change to the ethical questions presented in the current model.
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