El realismo trágico de la corrupción colombiana: Desarrollo, contabilidad, y gestión del riesgo

Danny García Callejas

doi:10.17533/udea.rc.n72a01

Autores

Danny García Callejas Universidade de Antioquia

DOI:

https://doi.org/10.17533/udea.rc.n72a01

Palavras-chave:

corrupção, contabilidade, auditoria, gestão do risco

Resumo

A corrupção é uma tragédia que limita o desenvolvimento do país, debilitando as estruturas sociais e democráticas da nação. Neste contexto, surge a contabilidade como instrumento fundamental que permite visualizar os abusos administrativos, produtivos e sociais. Através da auditoria e a segurança da informação financeira, econômica, social, ambiental e a vedoria cidadã, presentam-se oportunidades que a sociedade tem para garantir a probidade e a transparência das contas apresentadas no âmbito público e privado. Este artigo reflete sobre a corrupção e mostra como a articulação da sociedade em torno dos processos contábeis, os códigos de ética, o planejamento e a gestão do risco pode diminuir os níveis e custos do abuso do poder com fins privados.

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Biografia do Autor

Danny García Callejas, Universidade de Antioquia

Autor correspondente. Endereço postal: Calle 67 No. 58-103 Bloco 13, escritório 106. Antioquia, Colômbia.

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