Resumo

GANTIVA CASTANEDA, Cristian Steven  e  ISAAC ROQUE, Daniel. Accounting Ethics: Balancing Social Responsibility and transparency. A Vision in the Colombian Context. Cofin [online]. 2020, vol.14, n.2  Epub 01-Nov-2020. ISSN 2073-6061.

The public accountant is responsible for looking after the economic interests of society and the State. In this sense, the profession itself is a presumption of legality and a guarantee of transparency. However, acting in bad faith in the exercise of their duties represents a social risk. Consequently, this research aims to analyze the ethical performance of professionals in accounting. To accomplish this, an exploratory study was carried out, structured in three stages. The results identified the main unethical behaviors punished the most, as well as the code of ethics articles that are most violated, and the attitude of the professional facing unethical acts.

Palavras-chave : commitment; conduct; public faith; legality; professional accountants..

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