International Code of Ethics for Professional Accountants and Bioethics
Ethics is considered as a moral statement that separates the bad from the good and consists of an action that leads to the happiness and fulfillment of the individual. For its part, the International Federation of Accountants or IFAC for its acronym in English, is responsible for preparing and issui...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2025
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| _version_ | 1881695151699525632 |
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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 | Ethics is considered as a moral statement that separates the bad from the good and consists of an action that leads to the happiness and fulfillment of the individual. For its part, the International Federation of Accountants or IFAC for its acronym in English, is responsible for preparing and issuing the Code of Professional Ethics, which serves as a guide of conduct for public accountants around the world, so that they Avoid compromising the image of the profession. However, the only purpose of the code seems to be just to achieve a good image. Bioethics, for its part, is a disciplinary proposal that serves as a bridge between the technical-scientific and the humanistic. In this sense, two cultures incapable of communicating, the technical in accounting and the moral, can build a bridge between them through Bioethics in favor of more humane Accounting. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/2048 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| 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/20482025-05-14T16:30:20Z International Code of Ethics for Professional Accountants and Bioethics Código Internacional de Ética para profesionales de la contabilidad y la bioética Avendaño Calderon, Orlando Ética Código Internacional de ética profesional Profesionales de la contaduría Bioética Ethics International Code of Professional Ethics Professional Accountants Bioethics Ethics is considered as a moral statement that separates the bad from the good and consists of an action that leads to the happiness and fulfillment of the individual. For its part, the International Federation of Accountants or IFAC for its acronym in English, is responsible for preparing and issuing the Code of Professional Ethics, which serves as a guide of conduct for public accountants around the world, so that they Avoid compromising the image of the profession. However, the only purpose of the code seems to be just to achieve a good image. Bioethics, for its part, is a disciplinary proposal that serves as a bridge between the technical-scientific and the humanistic. In this sense, two cultures incapable of communicating, the technical in accounting and the moral, can build a bridge between them through Bioethics in favor of more humane Accounting. La ética se considera como una declaración moral que separa lo malo de lo bueno, y consiste en una acción que lleva a la felicidad y a la plenitud del individuo. Por su parte, la Federación Internacional de Contadores o IFAC por sus siglas en inglés, se encarga de preparar y emitir el Código Internacional de Ética Profesional, que sirve como guía de conducta para los contadores públicos de todo el mundo, con el fin de que estos eviten comprometer la imagen de la profesión. Sin embargo, el único fin del código pareciera solo lograr una buena imagen. La Bioética, por su lado, es una propuesta disciplinaria que sirve de puente entre lo técnico-científico y lo humanista. En tal sentido, dos culturas incapaces de comunicarse, lo técnico en la contaduría y lo moral, pueden construir un puente entre ellas a través de la Bioética en pro de Contabilidad más humana. Universidad Peruana Unión 2025-05-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2048 10.17162/rvc.v10i1.2048 Revista de Investigación Valor Contable; Vol. 10 Núm. 1 (2023): Revista Científica Valor Contable; 36 - 49 2413-5860 2410-1052 10.17162/rvc.v10i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2048/2153 Derechos de autor 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Ética Código Internacional de ética profesional Profesionales de la contaduría Bioética Ethics International Code of Professional Ethics Professional Accountants Bioethics Avendaño Calderon, Orlando International Code of Ethics for Professional Accountants and Bioethics |
| title | International Code of Ethics for Professional Accountants and Bioethics |
| title_alt | Código Internacional de Ética para profesionales de la contabilidad y la bioética |
| title_full | International Code of Ethics for Professional Accountants and Bioethics |
| title_fullStr | International Code of Ethics for Professional Accountants and Bioethics |
| title_full_unstemmed | International Code of Ethics for Professional Accountants and Bioethics |
| title_short | International Code of Ethics for Professional Accountants and Bioethics |
| title_sort | international code of ethics for professional accountants and bioethics |
| topic | Ética Código Internacional de ética profesional Profesionales de la contaduría Bioética Ethics International Code of Professional Ethics Professional Accountants Bioethics |
| topic_facet | Ética Código Internacional de ética profesional Profesionales de la contaduría Bioética Ethics International Code of Professional Ethics Professional Accountants Bioethics |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2048 |
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