Sostenibilidad empresarial desde la ética profesional: evidencia empírica de las sanciones a profesionales contables en Colombia, New York y Francia

Deivi David Fuentes Doria; Aníbal Enrique Toscano Hernández; Esneider Angulo Ochoa

doi:10.17533/udea.rc.n80a04

Autores

Deivi David Fuentes Doria Universidad Pontificia Bolivariana https://orcid.org/0000-0002-0699-286X
Aníbal Enrique Toscano Hernández Universidad del Sinú https://orcid.org/0000-0002-5064-4280
Esneider Angulo Ochoa Universidad Cooperativa de Colombia https://orcid.org/0000-0001-7942-0160

DOI:

https://doi.org/10.17533/udea.rc.n80a04

Palavras-chave:

Sanções, código de ética, contador público

Resumo

O estudo se centra em analisar as sanções interpostas pelos órgãos de controle devido a violações ao código de ética dos contadores na Colômbia, com algumas análises comparativas
internacionais da França e a cidade de Nova Iorque. A metodologia se baseia em uma revisão dos relatórios de sanções disciplinares publicados pelos órgãos de controle na Colômbia, Junta Central de Contadores. Os resultados evidenciam que as sanções mais interpostas são as admoestações
por inadimplência das normas técnicas. Assim, o estudo permite criar uma visão da importância das práticas contábeis nos entornos comerciais, detalhando o dever que tem o contador de agir de
maneira ética para evitar sanções que prejudiquem seu atuar profissional.

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