Reflexiones axiológicas sobre el ejercicio profesional de la contaduría pública

María Victoria Agudelo Vargas

doi:10.30554/lumina.13.684.2012

Axiological Reflections on the professional practice of Public Accountancy

Reflexiones axiológicas sobre el ejercicio profesional de la contaduría pública

Published 2012-12-17

https://doi.org/10.30554/lumina.13.684.2012

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Vol. 13 (2012): Lúmina 13 (January-December)

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Artículos

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Agudelo Vargas, M. V. (2012). Axiological Reflections on the professional practice of Public Accountancy. Lúmina, 13, 88-105. https://doi.org/10.30554/lumina.13.684.2012

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https://doi.org/10.30554/lumina.13.684.2012

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How to Cite

Agudelo Vargas, M. V. (2012). Axiological Reflections on the professional practice of Public Accountancy. Lúmina, 13, 88-105. https://doi.org/10.30554/lumina.13.684.2012

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María Victoria Agudelo Vargas

Universidad Luis Amigó

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María Victoria Agudelo Vargas,

Estudiante del Doctorado en Ciencias Contables de la Universidad de los Andes de Mérida Venezuela, Magister en Educación y Desarrollo Humano de la Universidad de Manizales. Especialista en Gestión Tributaria de la Universidad de Antioquia, Contadora pública de la Universidad Autónoma Latinoamericana.

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The aim of this paper is to present in a general context the axiological considerations on public faith due to the power delegated by the State on the public accountant; an attribution aiming at the transparency and security of economic facts regarding disclosure of information, in order to preserve the public interest. This bestows on the practitioner a special responsibility before the professional community as it has to do with the certainty and reliability in business relations and the accuracy of the information provided to the public. This level of confidence serves as support for the social and economic relations to prevent corruption and inaccuracy, which may cause financial breakdowns that have produced the collapse of empires, uncertainty in the institutions and instability of the economy.

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