THE SITUATION OF THE ACCOUNTANT ABOUT THE DILEMMA OF PUBLIC FAITH IN THE PRIVATE ORGANIZATIONS
Abstract
This work approaches the general analysis on the social function of the Public Book-keeper(Meter) as professional guarantor of confidence and public faith. The investigation(research) is framed from the performance(discharge) of the Book-keeper(Meter) in his(her,your) labor environment inside the organizations. It is based from a critical position(attitude) to his(her,your) function as Bookkeeper(Meter) having the perspective not to possess(not to rely on) the support of the State and of the multiple situations in which his(her,your) mental independence meets affected. An analytical method was in use - descriptively to obtain the opinion of teachers, students, book-keepers(meters) and auditors, on his (her,your) social responsibility as managers of public faith. There was applied a survey of which there was obtained that 70,5 % of the sample thinks that the countable profession in Colombia does not possess(does not rely on) the support of the State.
Downloads
References
Cardona, G. C. (1996). Ética básica para profesionales. Medellín: Escolme.
Congreso de la República. (1990) Ley 43. Bogotá, Colombia.
Congreso de la República. (1993) Decreto 2649.
Congreso de la República, Ley 1314 de 2009, Principios y normas de contabilidad e información financiera y de aseguramiento de información aceptados en Colombia
Congreso de la República. (2015) Decreto 2420, Bogotá.
Contreras, A. (2010). La Ética profesional del Contador Público. Revista Universidad Externado, 203.
Cortina, A. (2003). Ética de la empresa. Claves para una nueva cultura empresarial. Madrid: Trotta.
Consejo Técnico de la Contaduría Pública. Pronunciamiento 3. Bogotá, Colombia.
El Tiempo. (2017). Los escándalos de corrupción que más han robado a los colombianos. Bogotá, Colombia.
Estupiñan, R. (2003). Control y Fraudes, Bogotá.
Ferreira, E. (2012). Ética del Contador desde un análisis visual de la percepción publica.
International Federación Accountants. (2009). Código de ética para profesionales de la contabilidad
Tua, J. (1991), La investigación empírica en contabilidad.
Mantilla, S. (2005) Capital intelectual de la contabilidad.
Ministerio de Comercio, Industria y Turismo, Decreto 0302 de 2015, Diario Oficial
Ríos, R. (2012) Investigación Contable. Un estudio de Caso, ISBN 958880224-5
Franco, R. (2014). El problema de la verdad y la contabilidad Criterio Libre, 12(20), 44-72

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The Colombian Journal of Accounting is open access and does not charge for the delivery of the articles, the editorial process and the publication. It can be consulted freely, without the requirement of registration, subscription or payment. The authors of the articles are creditors of all the authors' rights and retain the publication rights without restrictions. The author and third parties are allowed to read, download, copy, reproduce, distribute, communicate and create from the article, as long as the credit is attributed to the author(s), the initial publication is recognized in the Colombian Journal of Accounting and for non-commercial purposes. This journal provides free access to its content under the principle of making research available to the public free of charge, which fosters a greater exchange of global knowledge.
All the papers is licenced by Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0.