Conflictos de auditoría: estudio y análisis de las presiones y los dilemas éticos de los auditores en las principales firmas de la ciudad de Cartagena.

2021 ◽  
Vol 5 (2) ◽  
pp. 41-65
Author(s):  
Andrea Marcela Torres Payares ◽  
Jorge Luis Puerta Salas
Keyword(s):  
Social Responsibility ◽  
Code Of Ethics ◽  
Ethical Dilemmas ◽  
Information Assurance ◽  
International Federation ◽  
Accounting System ◽  
National Accounting ◽  
The Impact ◽  
The City ◽  
Special Relevance

Este artículo presenta los resultados del estudio y análisis de las presiones y los dilemas éticos que enfrentan los contadores públicos, en calidad de auditores o revisores fiscales en la ciudad de Cartagena. De igual manera, el presente trabajo explora  el impacto de las presiones que enfrentan los auditores o revisores fiscales de las firmas en este lugar y cómo éstas afectan la objetividad e independencia en los informes o dictámenes; al mismo tiempo se hace un análisis de cómo actúan frente a las presiones y los dilemas éticos que viven al desarrollar su labor. Para dar alcance a estos objetivos, se realizó una encuesta a 39  profesionales; de tal manera, con la que se busca analizar las presiones y los dilemas éticos afrontados por los auditores de las principales firmas de auditoría de la ciudad de Cartagena, quienes en su ejercicio pueden ser vulnerables en los aspectos éticos y morales a partir de las exigencias del contexto donde se desempeñan. Este estudio cobra relevancia teniendo en cuenta que en Colombia se realizó una articulación del sistema contable nacional con las exigencias internacionales a partir de la expedición de la Ley 1314 de 2009, incluyendo el aseguramiento de la información; por lo que la inclusión de la auditoría con un marco normativo más robusto y el código de ética de la International Federation of Accountants (IFAC), exigen a los profesionales un actuar con responsabilidad social. Abstract This article presents the results of a study and analysis of pressure and ethical dilemmas public accountants face as appointed auditors or as statuary auditors in the City of Cartagena. In like manner, this document addresses the impact of the pressure auditors or statuary auditors face in firms in this city and how these affect their objectivity and independence in their reports or rulings; simultaneously, an analysis is performed on how they behave while facing pressure and ethical dilemmas that they confront while carrying out their work. To reach these objectives, a questionnaire was applied to 40 professionals; in such a way that this investigation aims to analyze the pressure and ethical dilemmas which auditors from the main firms confront in the City of Cartegena, who, during their practice, may experience a violation of ethical and moral aspects based on the demands from the context where they perform their duties. This study takes on special relevance considering that Colombia has established a joint articulation between its national accounting system and with international requirements since the issuance of Law 1314 of 2009, including information assurance; Therefore, the inclusion of auditing with a more robust regulatory framework and the Code of Ethics of the International Federation of Accountants (IFAC), require professionals to act with social responsibility.

scholarly journals Conflictos de auditoría: estudio y análisis de las presiones y los dilemas éticos de los auditores en las principales firmas de la ciudad de Cartagena.

2021 ◽  
Vol 5 (2) ◽  
pp. 41-65
Author(s):  
Andrea Marcela Puerta Salas ◽  
Jorge Luis Puerta Salas
Keyword(s):  
Social Responsibility ◽  
Code Of Ethics ◽  
Ethical Dilemmas ◽  
Information Assurance ◽  
International Federation ◽  
Accounting System ◽  
National Accounting ◽  
The Impact ◽  
The City ◽  
Special Relevance

Este artículo presenta los resultados del estudio y análisis de las presiones y los dilemas éticos que enfrentan los contadores públicos, en calidad de auditores o revisores fiscales en la ciudad de Cartagena. De igual manera, el presente trabajo explora  el impacto de las presiones que enfrentan los auditores o revisores fiscales de las firmas en este lugar y cómo éstas afectan la objetividad e independencia en los informes o dictámenes; al mismo tiempo se hace un análisis de cómo actúan frente a las presiones y los dilemas éticos que viven al desarrollar su labor. Para dar alcance a estos objetivos, se realizó una encuesta a 39  profesionales; de tal manera, con la que se busca analizar las presiones y los dilemas éticos afrontados por los auditores de las principales firmas de auditoría de la ciudad de Cartagena, quienes en su ejercicio pueden ser vulnerables en los aspectos éticos y morales a partir de las exigencias del contexto donde se desempeñan. Este estudio cobra relevancia teniendo en cuenta que en Colombia se realizó una articulación del sistema contable nacional con las exigencias internacionales a partir de la expedición de la Ley 1314 de 2009, incluyendo el aseguramiento de la información; por lo que la inclusión de la auditoría con un marco normativo más robusto y el código de ética de la International Federation of Accountants (IFAC), exigen a los profesionales un actuar con responsabilidad social. Abstract This article presents the results of a study and analysis of pressure and ethical dilemmas public accountants face as appointed auditors or as statuary auditors in the City of Cartagena. In like manner, this document addresses the impact of the pressure auditors or statuary auditors face in firms in this city and how these affect their objectivity and independence in their reports or rulings; simultaneously, an analysis is performed on how they behave while facing pressure and ethical dilemmas that they confront while carrying out their work. To reach these objectives, a questionnaire was applied to 40 professionals; in such a way that this investigation aims to analyze the pressure and ethical dilemmas which auditors from the main firms confront in the City of Cartegena, who, during their practice, may experience a violation of ethical and moral aspects based on the demands from the context where they perform their duties. This study takes on special relevance considering that Colombia has established a joint articulation between its national accounting system and with international requirements since the issuance of Law 1314 of 2009, including information assurance; Therefore, the inclusion of auditing with a more robust regulatory framework and the Code of Ethics of the International Federation of Accountants (IFAC), require professionals to act with social responsibility.

scholarly journals An Analysis of the Relationship between IFAC Code of Ethics and CPI

2015 ◽  
Vol 5 (2) ◽  
pp. 41-48 ◽  
Author(s):  
Ayşe İrem Keskin ◽  
Elçin Yılmaz Işık
Keyword(s):  
Code Of Ethics ◽  
Codes Of Ethics ◽  
International Federation ◽  
The Other ◽  
Business World ◽  
National Accounting ◽  
Corruption Perception ◽  
The Relationship ◽  
Over Time

Abstract Code of ethics has become a significant concept as regards to the business world. That is why occupational organizations have developed their own codes of ethics over time. In this study, primarily the compatibility classification of the accounting code of ethics belonging to the IFAC (The International Federation of Accountants) is carried out on the basis of the action plans assessing the levels of usage by the 175 IFAC national accounting organizations. It is determined as a result of the classification that 60,6% of the member organizations are applying the IFAC code in general, the rest 39,4% on the other hand, is not applying the code at all. With this classification, the hypothesis propounding that “The national accounting organizations in highly corrupt countries would be less likely to adopt the IFAC ethic code than those in very clean countries,” is tested using the “Corruption Perception Index-CPI” data. It is determined that the findings support this relevant hypothesis.          

scholarly journals Evaluation of the impact of Alrosa group on the sustainable development of the Sakha republic (Yakutia)

2018 ◽  
pp. 12-18
Author(s):  
S. S. Gutman ◽  
A. V. Ostapenko
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
The Arctic ◽  
Production Cycle ◽  
Arctic Zone ◽  
The Sustainable Development ◽  
Corporate Social ◽  
The Impact ◽  
The City

The socio-economic situation in the mono-cities of the Arctic zone of theRussian Federationis not favorable for permanent residence, including due to the rather strong dependence of all aspects of the life of the population on the activities of the city-forming enterprise. Therefore, the regional government should have a tool for assessing the impact of the results of the activities of the city-forming enterprise and the sustainable development of the territory. At the same time, it is necessary to assess not only the economic and social effects of the enterprise’s activities (sales, profits, job creation, etc.), but also the impact on the ecological environment at all stages of the production cycle. Thus, the integration of the principles of sustainable development into the management system of a city-forming enterprise on the basis of the developed documents on the development of corporate social responsibility and the assessment of the result from the implementation of the relevant activities is currently a rather topical issue in the Arctic regions. The scope of this article discloses the essence of corporate social responsibility (CSR). The necessity of applying this concept for the territories and enterprises of the Arctic zone of theRussian Federationis substantiated. The methodology for assessing the impact of the company’s activities on sustainable development development is described. The impact of the social and environmental policy of ALROSA Group on the sustainable development of theSakhaRepublic(Yakutia) was assessed.

scholarly journals Subject of Accounting: Unfinished Discussion

2021 ◽  
pp. 11-18
Author(s):  
Serhii Lehenchuk ◽  
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting System ◽  
Practical Activity ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Progressive Development ◽  
The Subject ◽  
The Impact ◽  
Selection Of

In modern conditions, to ensure the progressive development of accounting, it is necessary to improve its basic foundations, one of the elements of which is the concept of «subject of accounting». Taking into account the lack of unity in views among scientists on this concept and the significant changes that have occurred in recent years in the national accounting system, it is necessary to improve the position regarding the understanding of this concept and its clarification. The purpose of the article is to describe the subject of accounting in accordance with national legislation and IFRS and determine the directions for the development of the basic foundations of accounting. The main reasons for the lack of unity in the views of scientists regarding the understanding of the essence of the subject of accounting have been grounded. The need to differentiate the subject of accounting as a practical activity and as a science has been noted. The subject of accounting as a practical activity is what is accounted for (transactions, events and conditions). The subject of accounting as a science is practical, theoretical, meta-theoretical, methodological and organizational aspects of the functioning of the accounting system and the impact of accounting information on users. The existing approaches of scientists to the selection of the subject of accounting have been analyzed and the absence of their application at the level of national accounting legislation has been identified. The procedure for the formation of the subject of accounting at the present stage of the development of the national accounting system has been disclosed. The subject of accounting has been described based on the provisions of national accounting legislation. The subject of accounting has been described based on the provisions of international financial reporting standards. The necessity of including conditions as one of the elements of the accounting subject has been grounded. The reasons for the need for a deeper study of the subject of accounting based on the development of the theory of accounting reflection has been disclosed. The result of such research should not be the invention of another concept of the subject of accounting, but it should be more detailed and scientific description based on the application of new theoretical constructs as elements of the theory of accounting reflection.

scholarly journals The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies

2019 ◽  
Vol 12 (3) ◽  
pp. 109
Author(s):  
Mauro Sciarelli ◽  
Mario Tani ◽  
Giovanni Landi ◽  
Ornella Papaluca
Keyword(s):  
Social Responsibility ◽  
Code Of Ethics ◽  
Stock Exchange ◽  
The Other ◽  
Financial Health ◽  
External Evaluation ◽  
Public Companies ◽  
Social Actors ◽  
The Impact ◽  
The Relationship

Companies are today often seen as one actor in a complex system linking all the actors with several, different ties, and binding them by a social contract asking each of them to meet the expectations of the other social actors in the same context, in order to get the legitimacy they need. Corporations can adopt social disclosure to increase their legitimacy towards all stakeholders, influencing their behavior and leading to the creation of a positive Corporate Association (Brown and Dacin, 1997). In this paper we investigate the relationship between Social Responsibility Disclosure practices and Corporate Performance. We develop a framework to study this topic through several perspectives: External evaluation (Ethical Ratings), utilization of specific behaviors (Ethical Labels), Principle (Code of Ethics) and Behaviors (Social Reports) disclosure. In order to get a first understanding of these relationships we have selected a sample of Italian Companies listed on the italian stock exchange.

The perception of corporate social responsibility of the city of Porto

2019 ◽  
Vol 5 (2) ◽  
pp. 130-145 ◽  
Author(s):  
Ana Pinto Borges ◽  
Elvira Pacheco Vieira ◽  
Paula Rodrigues
Keyword(s):  
Social Responsibility ◽  
Content Type ◽  
Community Environment ◽  
Adequate Knowledge ◽  
The Social ◽  
Csr Image ◽  
High Level ◽  
Corporate Social ◽  
The Impact ◽  
The City

Purpose The purpose of this paper is to assess the perception of the city of Porto as a destination engaged with social responsibility practices. The authors intend to analyse if the national and international tourists know the social responsibility practices of the city and if they associate them to the domains of community, environment and customer presented by Öberseder et al. (2014) and the type of CSR image that is presented (Dean, 2002; Lichtenstein et al., 2004; Menon and Kahn, 2003). Design/methodology/approach The authors used a survey to assess the perception of the tourist regarding the social responsibility practices of the city of Porto. The authors applied a factorial analysis and a logistic regression. Findings The tourists showed an adequate knowledge regarding the social responsibility practices carried out by the city. The respondents separated the dimensions of perceptions of CSR and revealed that they influence the (re)visit and further recommendation of the city. More specifically, the authors also verified that the CSR image and community, environment and customer domains play an important role in the knowledge of the social responsibility practices engaged by the city of Porto. Originality/value It is the first time that the scales of Öberseder et al. (2014) and Dean (2002), Lichtenstein et al. (2004) and Menon and Kahn (2003) were applied in the tourism context. Furthermore, considering that the city of Porto presents a high level of growth in tourism related activities, it is important to study the impact of CSR in the development of a sustainable tourism and its impact on the (re)visit and recommendation.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

The impact of a mega-event on city branding: The European Capital of Culture 2010 and the image of Istanbul

2013 ◽  
Vol 3 (1) ◽  
pp. 29-50 ◽  
Author(s):  
Evinç Doğan ◽  
Ibrahim Sirkeci
Keyword(s):  
Visual Analysis ◽  
Place Branding ◽  
World City ◽  
City Branding ◽  
City Image ◽  
European Capital Of Culture ◽  
National Boundaries ◽  
Symbolic Production ◽  
The Impact ◽  
The City

This study examines the ways in which the city image of Istanbul is re-created through the mega-events within the context of the European Capital of Culture (ECoC) 2010. Istanbul “took the stage” as one of the three ECoC cities (Essen for the Ruhr in Germany and Pécs in Hungary), where the urban spaces were projected as the theatre décor while residents and visitors became the spectators of the events. Organisers and agents of the ECoC 2010 seemed to rebrand Istanbul as a “world city” rather than a “European capital”. With a series of transnational connotations, this can be considered as part of an attempt to turn Istanbul to a global city. In this study we examine posters used during the ECoC 2010 to see whether this was evident in the promoted images of Istanbul. The research employs a hermeneutic approach in which representations, signs and language are the means of symbolic meaning, which is analysed through qualitative methods for the visual data (Visual Analysis Methods), namely Semiotics and Discourse Analysis. The analysed research material comes from a sample of posters released during the ECoC 2010 to promote 549 events throughout the year. Using stratified random sampling we have drawn 28 posters (5% of the total) reflecting the thematic groups of events in the ECoC 2010. Particular attention is also paid to the reflexivity of the researchers and researchers’ embeddedness to the object of research. The symbolic production and visual representation are therefore investigated firstly through the authoritative and historically constituted discourses in the making of Istanbul image and secondly through the orders of cultural consumption and mediatisation of culture through spectacular events. Hence enforcing a transnationalisation of the image of the city where the image appears to be almost stateless transcending the national boundaries. Findings and methodology used in this study can be useful in understanding similar cases and further research into the processes of city and place branding and image relationships. 

Urbanization of fauna on the example of marsh frog (Pelophylax ridibundus)

2015 ◽  
Vol 26 (3-4) ◽  
pp. 116-123
Author(s):  
A. P. Korzh ◽  
T. V. Zahovalko
Keyword(s):  
Urban Areas ◽  
Cognitive Modeling ◽  
Negative Impact ◽  
Natural Populations ◽  
Cellular Level ◽  
Anthropogenic Factors ◽  
Migration Routes ◽  
Corrective Effect ◽  
The Impact ◽  
The City

Recently, the number of published works devoted to the processes of synanthropization of fauna, is growing like an avalanche, which indicates the extreme urgency of this theme. In our view, the process of forming devices to coexist with human and the results of his life reflects the general tandency of the modern nature evolution. Urbanization is characteristic for such a specific group of animals like amphibians, the evidence of which are numerous literature data. Many researchers use this group to assess the bioindicative quality of the environment. For this aim a variety of indicators are used: from the cellular level of life of organization up to the species composition of the group in different territories. At the same time, the interpretation of the results is not always comparable for different areas and often have significantly different interpretations by experts. Urban environment, primarily due to the contamination is extremely aggressive to amphibians. As a consequence, the urban populations of amphibians may be a change in the demographic structure, affecting the reproductive ability of the population, the disappearance of the most sensitive species or individuals, resizing animals, the appearance of abnormalities in the development, etc. At the same time play an important amphibians in the ecosystems of cities, and some species in these conditions even feel relatively comfortable. Therefore, it is interesting to understand the mechanisms of self-sustaining populations of amphibians in urban environments. To assess the impact of natural and anthropogenic factors on the development of amphibian populations were used cognitive modeling using the program Vensim PLE. Cognitive map of the model for urban and suburban habitat conditions were the same. The differences concerned the strength of connections between individual factors (migration, fertility, pollution) and their orientation. In general, factors like pollution, parasites, predators had negative impact on the population, reducing its number. The birth rate, food and migration contributed to raising number of individuals. Some of the factors affected on the strength to of each other as well: the majority of the factors affected the structure of the population, had an influence on the fertility. Thanks to it the model reflects the additive effect of complex of factors on the subsequent status of the population. Proposed and analyzed four scenarios differing strength and duration of exposure. In the first scenario, a one-time contamination occurs and not subsequently repeated. The second and third scenario assumes half board contamination, 1 year (2 scenario) and two years (scenario 3). In the fourth scenario, the pollution affected the population of amphibians constantly. In accordance with the results of simulation, much weaker than the natural populations respond to pollution - have them as an intensive population growth and its disappearance at constant pollution is slow. Changes to other parameters of the model showed that this pollution is the decisive factor -only the constant action leads to a lethal outcome for the populations. All other components of the model have a corrective effect on the population dynamics, without changing its underlying trand. In urban areas due to the heavy impact of pollution maintaining the population is only possible thanks to the migration process – the constant replenishment of diminishing micropopulations of natural reserves. This confirms the assumption that the form of existence metapopulations lake frog in the city. In order to maintain the number of amphibians in urban areas at a high level it is necessary to maintain existing migration routes and the creation of new ones. Insular nature of the placement of suitable habitats in urban areas causes the metapopulation structure of the types of urbanists. Therefore, the process of urbanization is much easier for those species whicht are capable of migration in conditions of city. In the initial stages of settling the city micropopulationis formed by selective mortality of the most susceptible individuals to adverse effects. In future, maintaining the categories of individuals is provided mainly due to migration processes metapopulisation form of the species of existence is supported). It should be noted that the changes in the previous levels are always saved in future. In the case of reorganizations of individuals we of morphology can assume the existence of extremely adverse environmental conditions that threaten the extinction of the micropopulations. 

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