Professional accountants in Spaina comparative study of ethical and professional values

  1. Marcela Espinosa-Pike 1
  2. Itsaso Barrainkua 1
  1. 1 Universidad del País Vasco/Euskal Herriko Unibertsitatea
    info

    Universidad del País Vasco/Euskal Herriko Unibertsitatea

    Lejona, España

    ROR https://ror.org/000xsnr85

Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2020

Volumen: 49

Número: 2

Páginas: 234-264

Tipo: Artículo

DOI: 10.1080/02102412.2019.1620491 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

La pérdida de identidad profesional y una mayor orientación hacia los intereses comerciales por parte de los profesionales de la contabilidad han sido aludidas como algunas de las principales causas de los graves escándalos financieros. Esta ‘desprofesionalización’ se ha centrado en los auditores, siendo escasos los estudios centrados en el resto de profesionales contables. Este trabajo, realizado entre más de 800 miembros del Consejo General de Economistas, analiza las diferencias en la identidad profesional y los valores y juicio ético de profesionales contables empleados en una empresa, asesores contables y fiscales y auditores externos. Los resultados obtenidos refuerzan la importancia de la acreditación y regulación del profesional contable y permiten abordar importantes medidas por parte de las corporaciones profesionales y las instituciones de derecho público para la mejora del compromiso con la profesión, y de los valores éticos y profesionales de los distintos colectivos que conforman la profesión contable.

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