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Más allá de los Paraísos Fiscales: La ética contable como factor determinante en la construcción de confianza.
- Source :
-
Teuken Bidikay: Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad . ene-jun2019, Vol. 10 Issue 14, p29-42. 14p. - Publication Year :
- 2019
-
Abstract
- The article analyzes how state policies, influenced by private interests, reinforce and expand social inequality and give rise to an accounting ethic that does not question actions and is aimed at satisfying corporate interests. It shows how states are absorbed by organizations that pursue short-term benefits and totalitarian control of the economy. The topic of leaks related to offshore organizations and tax havens is examined, revealing the ethical deterioration of the accounting professional. Finally, it is concluded that the public accountant must be guarantor of public trust and that his actions have social repercussions. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Spanish
- ISSN :
- 22158405
- Volume :
- 10
- Issue :
- 14
- Database :
- Academic Search Index
- Journal :
- Teuken Bidikay: Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad
- Publication Type :
- Academic Journal
- Accession number :
- 138355974
- Full Text :
- https://doi.org/10.33571/teuken.v10n14a1