THE PRACTICE OF CODE OF CONDUCT IN PUBLIC ACCOUNTING RELEVANCIA DE LA PRACTICA DEL CODIGO DE CONDUCTA EN EL CONTADOR PUBLICO: EVIDENCIA EN MEXICO

Gabriel Montiel Morales, Rufina Georgina Hernandez Contreras, Jose Maria Ruiz Rendon and Hector Barrientos Rodriguez

Revista Global de Negocios, 2022, vol. 10, issue 1, 25-36

Abstract: This paper aims to show the importance that accountants give to the observation of principles, values, and ethics in organizations, as well as the practice of behavioral norms, and rules of the organization, which favor competitiveness. Motivation for the observance of ethics is due to the cost of non-compliance. Values and principles are important in the organizational climate. They guide the operation of the company, and provide guidance to correct and maintain a reputation presented to customers, suppliers, and society. To carry out this work, documents related to technical and scientific information were reviewed. We conduct a survey of accounting professionals, to obtain their position on the conduct and social responsibility of organizations. The results show the importance of observance in values, principles, codes of conduct; as well as the consequence of not observing since they impair performance in the absence of compliance.

Keywords: Code of Conduct; Accounting Professionals; ESG; Competitiveness; SDGs (search for similar items in EconPapers)
JEL-codes: G14 G21 K12 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.theibfr2.com/RePEc/ibf/rgnego/rgn-v10n1-2022/RGN-V10N1-2022-3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ibf:rgnego:v:10:y:2022:i:1:p:25-36

Access Statistics for this article

Revista Global de Negocios is currently edited by Terrance Jalbert

More articles in Revista Global de Negocios from The Institute for Business and Finance Research
Bibliographic data for series maintained by Mercedes Jalbert ( this e-mail address is bad, please contact ).