Relationship between ethics and accounting
Introduction
Due to accounting and financial circumstances, he not only implied the bankruptcy of the company, the collapse of the main bags of the world;but in turn they have demonstrated the deepest ethical crisis being questioned the counters, auditors and controllers.
In this present article;A brief analysis of ethics concepts and their relationship with accounting were developed
To talk about ethics, you must first define it. "Ethics derives from the Greek" ethos "which means custom, and that can be defined as the study of human behavior in relation to good and evil" (Nastasi, 1999, p. 48).
Given the components of ethics are integrity, Barroso (2005: 224), speaks of those beliefs that make up the ethical sense in an organization: ethics in his person: the conscious action of the individual in all the actions within the company. For example, respect for yourself, to the other, the clarity in the behavior that differentiates the good of the bad, the just from the unfair. Truth management: attachment and fidelity for truth, the truth accepted by people and organizations with clearly defined guides. Humility in performance: the reflection of the truth of the person and that constitutes a transparent attitude attached to the principles and objectives of institutional and social order above the individual.
Griffiths, (1986: 1), begins by explaining that all companies in the country are hiding their benefits. All accounts sets are based on books that have been carefully or completely roasted. The figures, which are shown to the investor twice a year, have been changed to protect the culprits. It is the greatest deception from Troy’s horse. Any accounting that is worth confirming that this is not an unfounded assumption. There is no doubt about the existence and extension of this corporate contortionism, the only doubt is the way in which it is described. Phrases such as "Cooking Books", "Play with Accounts" or "Corporate Trick" cause astonishment since people can lead to something illegal in this matter. However, this deception is good taste. It is totally legitimate – it is creative accounting.
But in another case Kamal Naser (1993: 2) tells us that creative accounting such as the transformation of accounting figures to show that desired ..
We must keep in mind the ethical principles that would come to do:
- The integrity. – Principle that laughs at truthfulness, be honest and be transparent in our professional work.
Objectivity and independence. -Both principles go hand in hand since we must be impartial, not be in favor of one of the two sides, is to act without prejudice about a situation of daily life.
- Confidentiality. – Refers to the protection of information (personal), financial, etc. That have entrusted us with a help is moral, work, etc.
- Responsibility. -Principle with great importance since one can make certain decisions and at the same time assume this consequence if the decision is wrong;principle on the moral basis.
Law No. 20.488 sanctioned and promulgated in 1973 refers to the exercise of professions related to economic sciences. In art. Nº13 of the same are listed the incumbency of the public accountant, principles of the most important accounting are:
- Uniformity. – This accounting principle establishes that once some criteria applicable in accounting principles are consolidated, these must be maintained as long as the circumstance fostered said election.
- Exposition. – This principle implies that the formulation of financial studies must be developed in a clear and concise way for users, it should be noted that it has a direct relationship with the adequate presentation of accounting rules that group the balances of the accounts, so that ofThis way is correctly carried out the intermission of registered facts.
- Objectivity. – The variations that the assets contemplate, accounting expression of the net assets, must in accounting terms it is a test that supports the registration of the patrimonial variation.
The principle of economic goods. -These refer to the materials and immaterials that have some value in the company and therefore likely to be valued in monetary terms.
Methodology
The most frequented financial institutions of the district of San Vicente de Cañete are Compartamos, Interbank and Crediscotia;These institutions present employees who have a professional study regarding accounting
This present study is basic descriptive, where the variables of ethics and accounting are described, which is working with the results obtained, it should be noted that our study tool was the survey conducted to the accountants of said financial institutions, to determineYour knowledge about ethics and accounting
In this work the collaboration of 30 professionals was needed;where the object of study was the relationship of ethics and accounting, a survey conducted in the district of San Vicente de Cañete. No formulas were used, therefore, this model is not probabilistic
Results
As a result of the survey conducted to the accounting professionals of Compartamos, Crediscotia and Interbank;3 indicators were obtained since the questions, since the questions are related to the principles of accounting, ethics and their existing relationship.
Principle of accounting
Regarding question No. 2 Do you give uniformity in your work? Only 46.7% of the accountants provide that principle in their work center. On the other hand, in question Nº10 Do you know the principle of the principles of economic goods? It results in 60 % have knowledge about it. Therefore, it follows that more than 40% establishes true information regarding their company, also 60% know about the assets of their organization and at the same time intuits about its monetary value of each of the material and immaterial goods.
Knowledge of ethics
As for question No. 5, if the company where you work gives ethics training? 70% if they receive talks about it, while the rest do not have. On the other hand, question No. 9 Do you consider that all personnel perform their work under confidentiality? Only 66.6% consider that if they use this principle. It is concluded that a good percentage of respondents receive training with respect to ethics, so it will benefit both the company and the worker;In addition it is obtained that more than 50% protect the information they provide.
RELATION OF ETHICS WITH ACCOUNTING
Discussion
The accountants of the financial statements lack knowledge regarding the application of accounting principles in the same way as Mario (2017) and Alfredo (2017) conclude that the little knowledge of accounting principles, generate that companies go againstOf the laws to profit and that the only way they get money is infringing, then the company is the most affected, because it stains its prestige, this case could be observed in the organizations of Cañete it can be added that thanks to the results we conclude ourarguments by throwing a 60 percent that the accountants do not know and these principles, so I propose a solution so that the counters are more informed that is to provide training on these principles and the great importance that they possess.
According to authors Priscila (2017) and Yamira (2017) ethics is vitally important to apply it at all times since it studies human behavior, precisely you will define what type of person you are, so we have as a consequence that there are still moreAccountants with acts of vanity, harming the image and development of companies. In conclusion, ethics is of a vital in nature since it highlights its image, we can also prevent acts of vanity and corruption from entering the financial statements of the entity, and proposing logos that carry messages about values and that are scattered everywhere inside andoutside organizations. The behavior and values serve to measure our actions within the company and anywhere else, according to investigations these factors are indispensable to define the kind of person you are. In Law No. 20488, the competence that exists in the accounting career is significantly inferred due to its great demand, in effect what results in unemployment and loss of morals due to the despair of getting the job.
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