Examinando por Autor "Clavijo Vivas, Carlos Alonso"
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- PublicaciónAcceso abiertoProfesionales de la contabilidad en la empresa ética, ¿cuestión cultural o legal?(Universidad de Ibagué, 2018) Clavijo Vivas, Carlos Alonso; Rojas López, Elton Sayth; Torres, Franklin EmirAccounting professionals in private practice for having a direct contractual relationship with the company acquire a different position in relation to accounting professionals in public practice. In private practice, one of these differential factors that is most evident is the inherent presence of threats contemplated in part A of the Code of Ethics and which precisely requires a differentiated section (part C) to contemplate the threats that apply to this specific case, all this taking into account that when there is a labor link which implicitly contains subordination, it prevents that the accounting practice in this sector is carried out independently and of There arises the need to stamp the normative in terms of ethics in a specific section that relates to the generalities but contemplates them in an emphatic way.