Opportunities to improve the IFAC code of ethics supported by the investment industry
DOI:
https://doi.org/10.53641/junta.v1i1.6Keywords:
professional ethics, ethical innovations in accounting, financial companies, ethics in financial organizationsAbstract
In order to find opportunities to improve the IFAC code of ethics, this article seeks to make an exhaustive comparison between the principles and standards of the aforementioned code, and the ethical standards applicable to professionals who work in the investment industry. considering as reference the CFA code of ethics, and a non-experimental, relational and transectional method. Likewise, to obtain the designation of the CFA and comply with its code of ethics, examinations are carried out on the latter, it is encouraged to promote and suggest ethical tools, the action is defined in the face of a conflict or apparent conflict of interest, and the elimination is suggested. of plagiarism. In addition, parameters are established in independent practices and the termination of the relationship with the employer, while the learning of the code is based on casuistry. Finally, it is concluded that there are opportunities for improvement mainly regarding the introduction of casuistry, and the mandatory nature of an examination at the level of the promotion of ethical tools, conflicts of interest, plagiarism and independent practices, as well as the soft dollars and the use of information under the mosaic theory.
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Fecha de recepción: 19/11/2018
Fecha de aceptación: 29/11/2018
Correspondencia: villanuevacarmen@gmail.com
errolce@hotmail.com
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Copyright (c) 2018 Carmen Isabel Villanueva Ipanaqué, Errol Arturo Centti Villanueva
This work is licensed under a Creative Commons Attribution 4.0 International License.
