The advancement of technology and its connectivity with professional ethics and corporate social responsibility

Abstract

Ethics and social responsibility in the professional practice of the public accountant is a subject of two realities: ethics and corporate social responsibility. On the one hand, Corporate Social Responsibility - CSR., Focused on companies that have to see the development of the area of influence where they carry out their business activities, allowing the interest group to satisfy their needs. The other component
is Professional Ethics, referring to the behavior of those who provide professional services independently to companies, through consultancies, accounting studies, legal studies, among others. Accounting professionals have a Code of Ethics, issued by the International Federation of Accountants (IFAC), we have a normative instrument of professional ethics worldwide, as indicated by the issuing body itself. However, in practice, actions are developed that are not related to what is contained in said Code, therefore, it is violated almost permanently and without any sanctions to the offenders. On the other hand, commercial companies must carry out their commercial activities in compliance with the standards of business ethics that is represented by business reputation. From all the above, it is concluded on the one hand, ethics is not fulfilled: neither as a person, nor as a professional, and as a company. In Corporate Social Responsibility, not all companies operate with their interest groups that represent the citizen community, other than the business community, however, its evolution is positive.