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...
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| Formato: | Artículo |
| Lenguaje: | inglés |
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2026
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| _version_ | 1881700535751409664 |
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| author | Amanda Aydee Ordoñez Pacori |
| author_browse | Amanda Aydee Ordoñez Pacori |
| author_facet | Amanda Aydee Ordoñez Pacori |
| author_sort | Amanda Aydee Ordoñez Pacori |
| collection | Producción científica |
| description | 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. |
| format | Article |
| id | openalex:W7225826671 |
| institution | UPeU |
| language | English |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| record_format | dspace |
| spelling | openalex:W7225826671Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanosAmanda Aydee Ordoñez PacoriAccounting and Financial ManagementEthics in Business and EducationCorporate Governance and Financial ManagementThe 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.Articlehttps://doi.org/10.35622/j.rg.2026.04.001W7225826671enGestionar revista de empresa y gobierno2810-823X2810-82642026-11-10 |
| spellingShingle | Accounting and Financial Management Ethics in Business and Education Corporate Governance and Financial Management Amanda Aydee Ordoñez Pacori Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos |
| title | Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos |
| title_full | Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos |
| title_fullStr | Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos |
| title_full_unstemmed | Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos |
| title_short | Relación entre la ética profesional y el desempeño laboral en contadores públicos colegiados peruanos |
| title_sort | relacion entre la etica profesional y el desempeno laboral en contadores publicos colegiados peruanos |
| topic | Accounting and Financial Management Ethics in Business and Education Corporate Governance and Financial Management |
| topic_facet | Accounting and Financial Management Ethics in Business and Education Corporate Governance and Financial Management |
| url | https://doi.org/10.35622/j.rg.2026.04.001 |
| work_keys_str_mv | AT amandaaydeeordonezpacori relacionentrelaeticaprofesionalyeldesempenolaboralencontadorespublicoscolegiadosperuanos |