Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos
The study aimed to determine the relationship between professional ethics and self-reported job performance in a sample of Peruvian certified public accountants. A quantitative, basic-type, non-experimental, cross-sectional, correlational design was used. The sample comprised 380 certified public ac...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | Artículo |
| Lenguaje: | inglés |
| Publicado: |
2026
|
| Materias: | |
| Acceso en línea: | Enlace permanente (DOI o Handle) |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: | The study aimed to determine the relationship between professional ethics and self-reported job performance in a sample of Peruvian certified public accountants. A quantitative, basic-type, non-experimental, cross-sectional, correlational design was used. The sample comprised 380 certified public accountants selected through probabilistic sampling. Data were collected with Likert-scale questionnaires on professional ethics (15 items) and job performance (9 items); since all items were positively worded items, internal consistency was good for professional ethics (Cronbach's alpha = 0.886) and acceptable for job performance (0.746). Because the variables were not normally distributed (Kolmogorov-Smirnov, p < 0.001), Spearman's rho was used. A high level of professional ethics was found in 79.7% of participants and a high level of job performance in 58.7%; as these are self-reports, the results should be interpreted considering possible ceiling effects and social desirability. Professional ethics was positively and significantly associated with job performance (ρ = 0.654; p < 0.001), strongly with labor relations (ρ = 0.701), moderately with work quality (ρ = 0.589), and weakly with compliance with regulations (ρ = 0.328) and with deadlines (ρ = 0.213). It is concluded that, in this sample, higher self-reported professional ethics is associated with higher self-reported job performance. |
|---|