Governance and the crisis of having “everything said”

Keywords: ethics, governance, social responsibility, values.

Abstract

Human beings are beings of emotions that defend individualistic positions against a narcissism marked with serious economic and social consequences. The present article is aimed at showing the performance of the rulers in Colombia and how, in the face of ethics, some the moral bases that were preached in Greece, as the cradle of Ethics, have been lost. It starts with the concepts of governance and ethics and is analyzed from practice in some governments. It ends with figures on corruption in the accounting field. There is a very open concern to improve the credibility in the accounting profession as top management advisors due to the degree of responsibility in social ethics. The methodology used was documentary and analytical review. As conclusions are the assessment of the public ethical effects of the accounting profession and the transformation of practices focused on low social responsibility and the return of values as an indispensable commitment to social development.

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Author Biography

Martha Isabel Amado Piñeros, Fundación Universitaria del Área Andina

Mg. en educación de la Pontificia Universidad Javeriana. Contadora Pública y Lic. en matemáticas de la Universidad Nacional de Colombia. Docente de tiempo completo de la Fundación Universitaria del Área Andina.

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Published
2018-07-01
How to Cite
Amado Piñeros, M. I. (2018). Governance and the crisis of having “everything said”. Colombian Journal of Accounting - ASFACOP, 6(12), 113-126. https://doi.org/10.56241/asf.v6n12.107
Section
Control, auditing, governance and fiscal review