Implication of the role of the government accountant against corruption
DOI:
https://doi.org/10.53641/junta.v2i1.20Keywords:
ethics, control, government accountant, corruptionAbstract
This article seeks to determine the implication of the role of the government accountant against corruption. For this purpose, the regulatory framework referring to Law N ° 27815 of the Code of Ethics of Public Function and its regulations is analyzed, from a descriptive documentary method that tries to know the prevailing situations, customs and attitudes through the exact description of the activities, objects, process and people related to the accounting field. In addition, this method seeks to analyze the different phenomena that are presented in the accounting context using different types of documents from the area to be investigated. Under this method, an attempt is made to expose that the role of the government accountant is based on an attitudinal change, to the extent that the public accountant must not only know about corruption contexts, but to apply an attitude of rejection of these in the exercise of their professional work to create public value.
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Copyright (c) 2019 Adolfo Valencia Gutiérrez
This work is licensed under a Creative Commons Attribution 4.0 International License.
