Valores profesionales, juicios éticos y factores sociodemográficos en contadores públicos
Palabras clave:
juicios éticos, valores profesionales, comportamiento ético
Resumen
Escándalos corporativos han expuesto actos ilegales y de corrupción. Estudios previos revelan que los contadores enfrentan presiones para mantener normas éticas en sus contextos laborales, lo que requiere una apreciación profunda de las decisiones profesionales a tomar. El estudio tuvo como objetivo determinar la influencia de los factores sociodemográficos en el comportamiento ético de los contadores públicos, a partir del análisis de las percepciones sobre Valores Profesionales (VP) y Juicios Éticos (JE). Con un enfoque cuantitativo, diseño no experimental, transeccional y alcance correlacional, se aplicó una encuesta mediante cuestionario, para medir JE (Ahinful et al, 2017) y VP (Barrainkua y Espinosa-Pike, 2018). La muestra incluyó a miembros del Colegio de Contadores de una provincia de la región Sierra-Centro de Ecuador. El análisis empleó estadística descriptiva y técnicas estadísticas bivariantes basadas en pruebas de hipótesis. Los resultados mostraron una relación positiva fuerte entre VP y JE, lo que indica que una mayor percepción de VP mejora JE de los contadores públicos. Por otra parte, existe relación de VP con edad y etnia; y JE con edad, etnia y tipo de Universidad de estudio de los contadores públicos ecuatorianos. La experiencia profesional y el origen étnico son variables importantes en el análisis del comportamiento ético de los contadores públicos de una región de Ecuador.
Citas
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Parker, L. (1987). An historical analysis of ethical pronouncements and debate in the Australian accounting profession. Abacus, 23(2), 126–140. https://doi.org/10.1111/j.1467-6281.1987.tb00145.x
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Sánchez, F. (2020). Estadística para tesis y uso de SPSS. Centrum Legalis.
Suárez, O. M. (2007). Aplicación del análisis factorial a la investigación de mercados. Caso de estudio. Scientia et technica, 1(35). https://revistas.utp.edu.co/index.php/revistaciencia/article/view/5443
Steinhoff, C., & Hoffman, S. (2015). Doing the right thing is always the right thing to do! Journal of Government Financial Management, 64, 13–17.
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3), 34(3), 409–427.
Welch, S. & Comer, J. (1988). Coeficiente de Alpha de Cronbach. http://www.uv.es/~friasnav/AlfaCronbach.pdf.
West, A. (2017). The ethics of professional accountants: An Aristotelian perspective. Accounting, Auditing and Accountability Journal., 30(2), 1–28. https://eprints.qut.edu.au/94684/
Ahinful, G. S., Addo, S., Boateng, F. O., & Danquah, J. B. (2017). Accounting Ethics and the Professional Accountant: The Case of Ghana. International Journal of Applied Economics, Finance and Accounting, 1(1), 30–36. https://doi.org/10.2139/ssrn.3009253
Alam, K. (1999). Business ethics in New Zealand organizations: Views from the middle and lower level managers. Journal of Business Ethics, 22 (2), 145–153. https://www.jstor.org/stable/25074197
Alatrista, M. (2015). Ética del Contador Público. Revista de Contabilidad y Dirección, 119–130.
Baqgini, J., & Fosl, P. (2007). The Ethics Toolkit: A Compendium of Ethical Concepts and Methods. Blackwell.
Barrainkua, I., & Espinosa-Pike, M. (2018). The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. Revista de Contabilidad-Spanish Accounting Review, 21(2), 176–187. https://doi.org/10.1016/j.rcsar.2017.07.001
Bazerman, M., Loewenstein, G., & Moore, D. (2002). Why good accountants do bad audits. Harvard Business Review, 80, 96–102.
Bline, D., Duchon, D., & Meixner, W. (1991). The measurement of organizational Of, and professional commitment: An examination of psychometric properties two commonly used instruments. Behavioral Research in Accounting, 3, 1–12. https://digitalcommons.bryant.edu/acc_jou/76/
Cohen, J. R., Pant, L. W., & Sharp, D. J. (2001). An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics, 30(4), 319-336. https://doi.org/10.1023/A:1010745425675
Clikeman, P., Schwartz, B., & Lathan, M. (2001). The effect of the 150-hour requirement onnew accountants’professional commitment, ethical orientation and professionalism. Critical Perspectives on Accounting, 12(5), 627–645. https://doi.org/10.1006/cpac.2000.0456
Cohen, J., Pant, L., & Sharp, D. (2001). An examination of differences in Accounting, ethical decision-making between Canadian business students and Professionals. Journal of Business Ethics, 30(4), 319–336. https://doi.org/10.1006/cpac.2000.0456
Espinosa-Pike, M. (2001). Espinosa-Pike, M. (2001). El papel de la universidad en la mejora del comportamiento ético de los profesionales contables. Spanish Accounting Review, 4(7), 53–74. https://revistas.um.es/rcsar/article/view/385811
Everitt, B. S. y Wykes, T. (2001). Diccionario de Estadística para Psicólogos. Ariel
Frías-Navarro, D. (2022). Apuntes de estimación de la fiabilidad de consistencia interna de los items de un instrumento de medida. D. Frías-Navarro, Recomendaciones para redactar el informe de investigación y lectura crítica. Universidad de Valencia.
Gaa, J. (2006). Integrity, auditor independence, and the protection of investors. Advances in Public Interest Accounting, 12, 27–47.
Gendron, Y., Suddaby, R., & Lam, H. (2006a). An examination of the ethical commit- ment of professional accountants to auditor independence. Journal of Business Ethics, 64(2), 169–193. https://doi.org/10.1007/s10551-005-3095-7
George, D., & Mallery, P. (2003). SPSS for Windows step by step: A simple guide and reference. Allyn & Bacon
Gonzalo, J. A. (2013). Los requisitos educativos para el acceso y la formación continuada de los auditores. Revista Galega de Economía, 22(1), 249–280.
Gouvea, P., & Avanco, L. (2006). Ética e fraudes contábeis. Ethics and Frauds Standards, 85–91.
Hair, J. F., Anderson, R. E., Tatham, R. L., & Black, W. C. (2004). Análisis multivariante. Pearson Prentice Hall.
Helliar, C., & Bebbington, J. (2004). Taking Ethics to Heart: A Discussion Document by the Research Committee of the Institute of Chartered Accountants of Scotland. Institute of Chartered Accountants of Scotland.
Humphrey, C., Moizer, P., & Turley, S. (2006). Independence and competence? A critical questioning of auditing. Advances in Public Interest Accounting, 12, 149–167. https://doi.org/10.1016/S1041-7060(06)12010-6
Jeffrey, C., Weatherholt, N., & Lo, S. (1996). Ethical development, professional com_mitment, and rule observance attitudes: A study of auditors in Taiwan. The International Journal of Accounting, 31(3), 365–379. https://www.sciencedirect.com/science/article/pii/S0020706396900254
Knapp, R. R., & Comrey, A. L. (1973). Further construct validation of a measure of self-actualization. Educational and Psychological Measurement, 33(2), 419-425. https://doi.org/10.1177/001316447303300225
Kant, I. (1785). Transition from the Common Rational Knowledge of Morals to the Philosophical, Groundwork of the Metaphysic of Morals. Metaphysic of Morals. Hackett Publishers.
Larson, M. (1977). The rise of professionalism: A sociological analysis. University of Berkeley Press.
Low, M., Davey, H., & Hooper, K. (2008). Accounting scandals, ethical dilemmas and educational challenges. Critical Perspectives on Accounting, 19, 222–254. https://doi.org/10.1016/j.cpa.2006.05.010
Lloret-Segura, S., Ferreres-Traver, A., & Hernández-Baeza, A. y Tomás-Marco, I.(2014) El análisis factorial exploratorio de los ítems: una guía práctica. Anales de psicología, 30(3), 1151-1169. https://dx.doi.org/10.6018/analesps.30.3.199361
Mintz, S. (2015). Whistleblowing considerations for external auditors under Dodd- Frank: A blueprint for future research. Research on Professional Responsibility and Ethics in Accounting, 19, 99–128.
Nunnally, J. C. (1978). An overview of psychological measurement. Clinical diagnosis of mental disorders, 97-146.
Oleas, J. (2017). Ecuador 1980-1990: Crisis, ajuste y cambio de régimen de desarrollo. America Latina En La Historia Económica, 24(1), 210–242. https://doi.org/10.18232/alhe.v24i1.724
Olendo, P., & K’Obonyo, P. (2019). Critical Analysis of Ethics in Human Resource Management and Employee Performance. International Journal of Scientific and Research Publications (IJSRP), 9(1), p8570. https://doi.org/10.29322/ijsrp.9.01.2019.p8570
Parker, L. (1987). An historical analysis of ethical pronouncements and debate in the Australian accounting profession. Abacus, 23(2), 126–140. https://doi.org/10.1111/j.1467-6281.1987.tb00145.x
Pérez, E. R. & Medrano, L. (2010). Análisis Factorial Exploratorio: Bases Conceptuales y Metodológicas. Revista Argentina de Ciencias del Comportamiento (RACC), 2(1), 58-66. https://doi.org/10.32348/1852.4206.v2.n1.15924
Sánchez, F. (2020). Estadística para tesis y uso de SPSS. Centrum Legalis.
Suárez, O. M. (2007). Aplicación del análisis factorial a la investigación de mercados. Caso de estudio. Scientia et technica, 1(35). https://revistas.utp.edu.co/index.php/revistaciencia/article/view/5443
Steinhoff, C., & Hoffman, S. (2015). Doing the right thing is always the right thing to do! Journal of Government Financial Management, 64, 13–17.
Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34(3), 34(3), 409–427.
Welch, S. & Comer, J. (1988). Coeficiente de Alpha de Cronbach. http://www.uv.es/~friasnav/AlfaCronbach.pdf.
West, A. (2017). The ethics of professional accountants: An Aristotelian perspective. Accounting, Auditing and Accountability Journal., 30(2), 1–28. https://eprints.qut.edu.au/94684/
Publicado
2024-07-15
Cómo citar
Vizcaíno-Cárdenas, G. S., Barragán-Pazmiño, B., Chicaiza-Herrera, M., & Albán-Bautista, M. (2024). Valores profesionales, juicios éticos y factores sociodemográficos en contadores públicos. Revista Venezolana De Gerencia, 29(11), 829-845. https://doi.org/10.52080/rvgluz.29.e11.49
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