Ethics and public interest in the development and strengthening of the accounting profession in the department of La Libertad
DOI:
https://doi.org/10.53641/junta.v4i2.77Keywords:
ethics, accounting, profession, public interest, developmentAbstract
The objective of this research was to determine the influence of ethics and public interest in the development and strengthening of the accounting profession. The population was made up of all skilled professionals from the La Libertad public accountants college in the 2020 period and was equal to 4,002 and the sample size was 351 accountants. The instrument for collecting information on the variable: "Ethics and the Public Interest" was evaluated based on the Likert scale, it showed a consistency of the instrument, obtaining a Cronbach's alpha, equal to 0.945, which indicated very high reliability. The instrument for collecting information on the variable: "Development and Strengthening of the Accounting Profession" was evaluated using the Likert scale, a Cronbach's alpha was obtained, equal to 0.757 indicating high reliability and consistency of the instrument; there was a moderate positive Pearson correlation of 0.645 between the variables. The methodology that was used was descriptive, explanatory and correlational. It was concluded that ethics and the public interest significantly influence the development and strengthening of the accounting profession.
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Copyright (c) 2022 Sara Isabel Cabanillas Ñaño, Luís Alberto Poma Sánchez
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