The ethical identity of the public accountant and the success of the Code of Professional Ethics
This bibliographic review article, focuses on the construction of the ethical identity of the public accountant, through the analysis of the points of view of Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin and Lindawati. Starting from the construction of the identity of the individual (public a...
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| Publicado en: | Revista de Investigación Valor Contable |
|---|---|
| Autor principal: | |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2022
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695150256685056 |
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| author | Avendaño Calderon, Orlando |
| author_browse | Avendaño Calderon, Orlando |
| author_facet | Avendaño Calderon, Orlando |
| author_sort | Avendaño Calderon, Orlando |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | This bibliographic review article, focuses on the construction of the ethical identity of the public accountant, through the analysis of the points of view of Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin and Lindawati. Starting from the construction of the identity of the individual (public accountant), going through the importance of discourse, not as a simple language, but as a reflective form of argumentation. There are some cases of financial scandals that justify the establishment of a Code of Professional Ethics, the success of which is achieved through the adherence (and submission) of public accountants to codes of conduct, which would facilitate the construction of an ethical identity that would make the public accountants will act with strong morale. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1786 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/17862022-09-20T13:10:15Z The ethical identity of the public accountant and the success of the Code of Professional Ethics La identidad ética del contador público y el éxito del Código de Ética Profesional Avendaño Calderon, Orlando Ética Moral Identidad Código de Ética contador público Ethics morals identity ethical code public accountant This bibliographic review article, focuses on the construction of the ethical identity of the public accountant, through the analysis of the points of view of Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin and Lindawati. Starting from the construction of the identity of the individual (public accountant), going through the importance of discourse, not as a simple language, but as a reflective form of argumentation. There are some cases of financial scandals that justify the establishment of a Code of Professional Ethics, the success of which is achieved through the adherence (and submission) of public accountants to codes of conduct, which would facilitate the construction of an ethical identity that would make the public accountants will act with strong morale. El presente artículo de revisión bibliográfica, se centra en la construcción de la identidad ética del contador público, a través del análisis de los puntos de vista de Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin y Lindawati. Partiendo desde la construcción de la identidad del individuo (contador público), y pasando por la importancia del discurso, no como simplemente lenguaje, sino una forma reflexiva de argumentación. Se presentan unos casos de escándalos financieros que justifican el establecimiento de un Código de Ética Profesional, cuyo éxito se logra a través de la adhesión (y sometimiento) de los contadores públicos a códigos de conducta, lo que facilitaría la construcción de una identidad ética que haría que el contador público, actúe con una fuerte moral. Universidad Peruana Unión 2022-09-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1786 10.17162/rivc.v9i1.1786 Revista de Investigación Valor Contable; Vol. 9 Núm. 1 (2022): Revista Científica Valor Contable; 94 - 114 2413-5860 2410-1052 10.17162/rivc.v9i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1786/1996 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1786/1997 Derechos de autor 2022 Revista de Investigación Valor Contable |
| spellingShingle | Ética Moral Identidad Código de Ética contador público Ethics morals identity ethical code public accountant Avendaño Calderon, Orlando The ethical identity of the public accountant and the success of the Code of Professional Ethics |
| title | The ethical identity of the public accountant and the success of the Code of Professional Ethics |
| title_alt | La identidad ética del contador público y el éxito del Código de Ética Profesional |
| title_full | The ethical identity of the public accountant and the success of the Code of Professional Ethics |
| title_fullStr | The ethical identity of the public accountant and the success of the Code of Professional Ethics |
| title_full_unstemmed | The ethical identity of the public accountant and the success of the Code of Professional Ethics |
| title_short | The ethical identity of the public accountant and the success of the Code of Professional Ethics |
| title_sort | ethical identity of the public accountant and the success of the code of professional ethics |
| topic | Ética Moral Identidad Código de Ética contador público Ethics morals identity ethical code public accountant |
| topic_facet | Ética Moral Identidad Código de Ética contador público Ethics morals identity ethical code public accountant |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1786 |
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