The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)

The question is answered: What are the behaviors that were most frequently sanctioned by the Junta Central de Contadores between 2010 and 2017? Describing a sanctioned conduct involves establishing relationships between the offending behavior, the sanction, the time of the sanction, the type of misc...

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Autor Principal: Ordóñez Noreña, Sergio Luis
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Facultad de Contaduría Pública 2018
Acceso en línea:https://revistas.uexternado.edu.co/index.php/contad/article/view/5740
id ojs-article-5740
recordtype ojs
spelling ojs-article-57402021-10-06T18:33:49Z The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017) El “mal contable” en Colombia: descripción de las conductas sancionadas por la Junta Central de Contadores (2010-2017) Ordóñez Noreña, Sergio Luis code of ethics; sanction; schemes; images; behavior código de ética; sanción; esquemas; imágenes; comportamiento The question is answered: What are the behaviors that were most frequently sanctioned by the Junta Central de Contadores between 2010 and 2017? Describing a sanctioned conduct involves establishing relationships between the offending behavior, the sanction, the time of the sanction, the type of misconduct and the items of the professional code of ethics that are infringed. The aim is to warn professionals in practice and in training to avoid this type of behavior and to be aware of its consequences. Also, to characterize in an approximate way images on the bad accounting in Colombia that allow to dynamize the way we approach the formation in professional ethics of the Public Accountant. Se responde a la pregunta: ¿cuál o cuáles son las conductas que con mayor frecuencia sancionó la Junta Central de Contadores entre el periodo 2010-2017? Describir una conducta sancionada supone establecer relaciones entre el comportamiento infractor, la sanción, el tiempo de esta, el tipo de falta y los artículos del código de ética profesional que se infringen. Se pretende prevenir a los profesionales en ejercicio y formación para que eviten este tipo de comportamientos y conozcan sus consecuencias. También, caracterizar de forma aproximada imágenes sobre el mal contable en Colombia que permitan dinamizar la forma cómo abordamos la formación en ética profesional del contador público. Facultad de Contaduría Pública 2018-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uexternado.edu.co/index.php/contad/article/view/5740 Apuntes Contables; No. 22 (2018): July-December; 57-82 Apuntes Contables; Núm. 22 (2018): Julio-Diciembre; 57-82 2619-4899 1657-7175 spa https://revistas.uexternado.edu.co/index.php/contad/article/view/5740/7132 Derechos de autor 2018 Sergio Luis Ordóñez Noreña
institution Universidad Externado de Colombia
collection OJS
language Español (Spanish)
format Artículo (Article)
author Ordóñez Noreña, Sergio Luis
spellingShingle Ordóñez Noreña, Sergio Luis
The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)
author_facet Ordóñez Noreña, Sergio Luis
author_sort Ordóñez Noreña, Sergio Luis
title The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)
title_short The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)
title_full The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)
title_fullStr The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)
title_full_unstemmed The “accounting evil” in Colombia: description of the behaviors sanctioned by the Junta Central de Contadores (2010-2017)
title_sort “accounting evil” in colombia: description of the behaviors sanctioned by the junta central de contadores (2010-2017)
description The question is answered: What are the behaviors that were most frequently sanctioned by the Junta Central de Contadores between 2010 and 2017? Describing a sanctioned conduct involves establishing relationships between the offending behavior, the sanction, the time of the sanction, the type of misconduct and the items of the professional code of ethics that are infringed. The aim is to warn professionals in practice and in training to avoid this type of behavior and to be aware of its consequences. Also, to characterize in an approximate way images on the bad accounting in Colombia that allow to dynamize the way we approach the formation in professional ethics of the Public Accountant.
publisher Facultad de Contaduría Pública
publishDate 2018
url https://revistas.uexternado.edu.co/index.php/contad/article/view/5740
_version_ 1723229466420838400
score 12,131701