La responsabilidad social del contador público en el contexto de la contabilidad pública.

Abstract

This titling project has been developed with the purpose of providing the concept and importance of the social responsibility of the public accountant in the context of public accounting. Likewise, all the national and international guidelines and legal bases that govern the profession of public accountant were identified, identifying which are the main requirements of each one of them. This project is aimed at students and professionals in accounting and auditing. For this purpose, the type of qualitative research has been used, which goes from the particular to the general. Interviews were carried out with graduate accounting professionals from the “Universidad Católica de Santiago de Guayaquil”, in order to verify if these professionals are clear about the concept of social responsibility and if it is used at the time of practicing their profession. Mention has also been made of the national and foreign bodies that approve the publication and ensure the faithful compliance with the manuals, regulations and codes of ethics that govern the profession of public accountant in Ecuador. Also, the sanctions in force that are applied to professionals who fail to comply with the Code of Ethics of the Ecuadorian Public Accountant were analyzed. Finally, the answers obtained from the interviews conducted were analyzed and it was c oncluded that most of the professionals who practice public accounting have no knowledge of the sanctions established in the Ecuadorian legislation, regarding the violation of social responsibility.