Please use this identifier to cite or link to this item: http://hdl.handle.net/10654/10060
Title: Una reflexión sobre la contabilidad creativa en la empresa de hoy
Author: Bautista Vergel, Carmenza
Date: 2013
Abstract: En este trabajo se amplía la definición de contabilidad creativa, y mediante algunos casos reales de fraudes financieros se ilustra las técnicas y los motivos que conllevan a realizar este tipo de prácticas que afectan no solo a la empresa sino a toda una sociedad, incluyendo al contador, revisor fiscal y/o auditor de la empresa, quienes a su vez se involucran directa e indirectamente apartándose de sus principios éticos y profesionales poniendo en tela de juicio la credibilidad y confianza de la profesión contable y aun de su propio desarrollo profesional.
Abstract: In this work it is extended the definition of creative accounting, and by means of some real cases of financial frauds one acquires knowledge the techniques and the reasons that entail to make this type of practices that affect not only company but a all a society, including a the accountant, fiscal reviewer and/or auditor of the company, who as well become jumbled directly and indirectly separating from their ethical and professional principles putting in fabric of judgment the credibility and confidence of the countable profession and even of its own professional development.
Keywords LEMB: COMPAÑIAS - CONTABILIDAD
COMPAÑIAS - ETICA PROFESIONAL
Appears in Collections:Contaduría Pública

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