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The Practice Of Code Of Conduct In Public Accounting Relevancia De La Practica Del Codigo De Conducta En El Contador Publico: Evidencia En Mexico

Author

Listed:
  • Gabriel Montiel Morales
  • Rufina Georgina Hernandez Contreras
  • Jose Maria Ruiz Rendon
  • Hector Barrientos Rodriguez

Abstract

This paper aims to show the importance that accountants give to the observation of principles, values, and ethics in organizations, as well as the practice of behavioral norms, and rules of the organization, which favor competitiveness. Motivation for the observance of ethics is due to the cost of non-compliance. Values and principles are important in the organizational climate. They guide the operation of the company, and provide guidance to correct and maintain a reputation presented to customers, suppliers, and society. To carry out this work, documents related to technical and scientific information were reviewed. We conduct a survey of accounting professionals, to obtain their position on the conduct and social responsibility of organizations. The results show the importance of observance in values, principles, codes of conduct; as well as the consequence of not observing since they impair performance in the absence of compliance.

Suggested Citation

  • Gabriel Montiel Morales & Rufina Georgina Hernandez Contreras & Jose Maria Ruiz Rendon & Hector Barrientos Rodriguez, 2022. "The Practice Of Code Of Conduct In Public Accounting Relevancia De La Practica Del Codigo De Conducta En El Contador Publico: Evidencia En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 10(1), pages 25-36.
    • Handle: RePEc:ibf:rgnego:v:10:y:2022:i:1:p:25-36
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    More about this item

    Keywords

    Code of Conduct; Accounting Professionals; ESG; Competitiveness; SDGs;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • K12 - Law and Economics - - Basic Areas of Law - - - Contract Law

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