Influencia de la ética en la transparencia del contador público peruano
Palabras clave:
Ética profesional, transparencia, contabilidad, práctica profesional, conducta profesional
Resumen
En los últimos años, la ética profesional y la transparencia en las prácticas contables han adquirido una importancia crítica a nivel global. Los contadores, como custodios de la integridad financiera, juegan un papel crucial en la promoción de transparencia y responsabilidad en las organizaciones. Este estudio se enfocó en determinar la influencia de la ética en la transparencia del contador público peruano, utilizando modelos estructurales en una investigación con enfoque cuantitativo y correlacional. Los resultados muestran que, si bien la mayoría de los contadores tiene una percepción positiva de la ética en su profesión, existe una minoría significativa que la evalúa negativamente, lo que apunta a una desconexión entre la enseñanza ética y su aplicación práctica. Se identificó que tanto la responsabilidad profesional como el código de conducta son elementos clave para fomentar prácticas transparentes, impactando positivamente en el desempeño y asignación de recursos. Sin embargo, algunas limitaciones en los ajustes de los modelos sugieren la necesidad de revisar y posiblemente ampliar el marco teórico para captar mejor la complejidad de la relación entre ética y transparencia. Se recomienda ampliar la investigación a otros contextos y diseñar intervenciones para mejorar la formación ética y su aplicación efectiva en la contabilidad.
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Chong, W. K., y Patwa, N. (2023). The value of integrity: Empowering SMEs with ethical marketing communication. Sustainability, 15(15), 11673. https://doi.org/10.3390/su151511673
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Hauser, C. (2020). From preaching to behavioral change: Fostering ethics and compliance learning in the workplace. Journal of Business Ethics, 162(4), 835-855. https://doi.org/10.1007/s10551-019-04364-9
Hetland, J., Hetland, H., Bakker, A. B., Demerouti, E., Andreassen, C. S., y Pallesen, S. (2015). Psychological need fulfillment as a mediator of the relationship between transformational leadership and positive job attitudes. Career Development International, 20(5), 464-481. https://doi.org/10.1108/CDI-10-2014-0136
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Kırcaburun, K., Kokkinos, C. M., Demetrovics, Z., Király, O., Griffiths, M. D., y Çolak, T. S. (2019). Problematic online behaviors among adolescents and emerging adults: Associations between cyberbullying perpetration, problematic social media use, and psychosocial factors. International Journal of Mental Health and Addiction, 17(4), 891-908. https://doi.org/10.1007/s11469-018-9894-8
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., y Lehner, O. M. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78-89. https://doi.org/10.35944/jofrp.2020.9.1.006
Mazuera-Arias, R., Albornoz-Arias, N., Biasoli-Alves, G., y Ortiz, F. A. (2019). Corrupción y contrabando en la frontera Norte de Santander (Colombia) y Táchira (Venezuela). Revista de Ciencias Sociales (Ve), XXV(E-1), 170-186. https://doi.org/10.31876/rcs.v25i1.29607
McNeish, D., An, J., y Hancock, G. R. (2018). The thorny relation between measurement quality and fit index cutoffs in latent variable models. Journal of Personality Assessment, 100(1), 43-52. https://doi.org/10.1080/00223891.2017.1281286
Montaner, J., y Perozo, J. S. (2009). Formación ética del Contador Público. Caso: Facultad de Ciencias Económicas y Sociales de la Universidad del Zulia. Revista de Ciencias Sociales (Ve), XIV(2), 379-387. https://produccioncientificaluz.org/index.php/rcs/article/view/25406
Moreno-López, A., Porporato, M., y Maharaj, G. (2022). Transparencia y corrupción: Rol del habitus en las disputas por el poder. Revista de Ciencias Sociales (Ve), XXVIII(1), 334-351. https://doi.org/10.31876/rcs.v28i1.37695
Nanjundaswamy, A., Divyashree, M. S., Suraj, N., Kulal, A., Rahiman, H. U., y Kodikal, R. (2024). Adapting accounting education to evolving business paradigm-an Indian perspective. Journal of Applied Research in Higher Education. https://doi.org/10.1108/JARHE-04-2024-0202
Nilsson, K. W., Åslund, C., Comasco, E., y Oreland, L. (2018). Gene–environment interaction of monoamine oxidase A in relation to antisocial behaviour: Current and future directions. Journal of Neural Transmission, 125(11), 1601-1626. https://doi.org/10.1007/s00702-018-1892-2
O’Connor-Farfan, K. S. (2024). Rickety democracies. Journal of Language and Politics, 23(6), 851–873. https://doi.org/10.1075/jlp.22065.oco
Parker, L., y Gillborn, D. (2020). Critical race theory in education. Routledge. https://doi.org/10.4324/9781003005995
Parris, D. L., Dapko, J. L., Arnold, R. W., y Arnold, D. (2016). Exploring transparency: a new framework for responsible business management. Management Decision, 54(1), 222-247. https://doi.org/10.1108/MD-07-2015-0279
Payne, D. M., Corey, C., Raiborn, C., y Zingoni, M. (2019). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134. https://doi.org/10.1108/MRR-10-2018-0380
Pérez-Guerrero, E. E., Guillén-Medina, M. R., Márquez-Sandoval, F., Vera-Cruz, J. M., Gallegos-Arreola, M. P., Rico-Méndez, M. A., Aguilar-Velázquez, J. A., y Gutiérrez-Hurtado, I. A. (2024). Methodological and statistical considerations for cross-sectional, case–control, and cohort studies. Journal of Clinical Medicine, 13(14), 4005. https://doi.org/10.3390/jcm13144005
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Romero-Carazas, R., Chávez-Díaz, J. M., Ochoa-Tataje, F. A., Segovia-Abarca, E., Monterroso-Unuysuncco, I., Ocupa-Julca, N., Chávez-Choque, M. E., y Bernedo-Moreira, D. H. (2024). The Ethics of the Public Accountant: A Phenomenological Study. Academic Journal of Interdisciplinary Studies, 13(1), 339-353. https://doi.org/10.36941/ajis-2024-0025
Rubery, J., Grimshaw, D., Keizer, A., y Johnson, M. (2018). Challenges and contradictions in the ‘normalising’ of precarious work. Work, Employment and Society, 32(3), 509-527. https://doi.org/10.1177/0950017017751790
Ruiz, M., y Araque, R. (2015). Códigos éticos y gestión de valores empresariales. Un estudio sectorial comparado en España. Revista de Ciencias Sociales (Ve), XXI(3), 295-310. https://produccioncientificaluz.org/index.php/rcs/article/view/25732
Saha, R., Shashi, Cerchione, R., Singh, R., y Dahiya, R. (2020). Effect of ethical leadership and corporate social responsibility on firm performance: A systematic review. Corporate Social Responsibility and Environmental Management, 27(2), 409-429. https://doi.org/10.1002/csr.1824
Schnackenberg, A. K., Tomlinson, E., y Coen, C. (2021). The dimensional structure of transparency: A construct validation of transparency as disclosure, clarity, and accuracy in organizations. Human Relations, 74(10), 1628-1660. https://doi.org/10.1177/0018726720933317
Shafritz, J. M., Russell, E. W., Borick, C. P., y Hyde, A. C. (2022). Introducing Public Administration. Routledge. https://doi.org/10.4324/9781003191322
Surjono, W. (2022). Strengthening transparency and accountability as an effort to prevent deviations in the public and private sectors. Atestasi: Jurnal Ilmiah Akuntansi, 5(2), 861-873. https://doi.org/10.57178/atestasi.v5i2.942
Villasmil, M. D. C., Barros, J., y Torres, J. C. (2023). Valores éticos asociados a la civilidad fiscal en empresas públicas. Revista de Ciencias Sociales (Ve), XXIX(E-8), 362–376. https://doi.org/10.31876/rcs.v29i.40959
Weinberg, M. (2016). Paradoxes in social work practice: Mitigating ethical trespass. Routledge. https://doi.org/10.4324/9781315599373
Xie, Z., Liu, Y., Liu, Y., y Xu, L. (2025). Unveiling greenwashing dynamics: exploring the nexus between transparent corporate practices, employee perspectives, and ethical leadership impact. Environment, Development and Sustainability, 27, 21541-21565. https://doi.org/10.1007/s10668-024-04665-8
Akinsola, K. (2025). Corporate political contributions and governance: Ensuring ethical decision-making and accountability. SSRN. https://doi.org/10.2139/ssrn.5126604
Alam, M. M., Said, J., y Abd Aziz, M. A. (2019). Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibility Journal, 15(7), 955-976. https://doi.org/10.1108/SRJ-03-2017-0051
Al Halbusi, H., Williams, K. A., Ramayah, T., Aldieri, L., y Vinci, C. P. (2021). Linking ethical leadership and ethical climate to employees’ ethical behavior: the moderating role of person–organization fit. Personnel Review, 50(1), 159-185. https://doi.org/10.1108/PR-09-2019-0522
Arellano-Gault, D. (2019). Corruption in Latin America. Routledge. https://doi.org/10.4324/9780429506543
Arowoshegbe, A. O., Uniamikogbo, E., y Atu, G. (2017). Accounting ethics and audit quality in Nigeria. Asian Journal of Economics, Business and Accounting, 4(2), 1-15. https://doi.org/10.9734/AJEBA/2017/34826
Bakewell, O. (2010). Some reflections on structure and agency in migration theory. Journal of Ethnic and Migration Studies, 36(10), 1689-1708. https://doi.org/10.1080/1369183X.2010.489382
Basabose, J. D. D. (2019). Anti-corruption education and peacebuilding: The Ubupfura project in Rwanda. Springer International Publishing. https://doi.org/10.1007/978-3-030-03365-1
Belik, I., Bhattacharya, P., y Knudsen, E. S. (2024). A case for simulated data and simulation-based models in organizational network research. Research Policy, 53(8), 105058. https://doi.org/10.1016/j.respol.2024.105058
Bishara, A. J., y Hittner, J. B. (2015). Reducing bias and error in the correlation coefficient due to nonnormality. Educational and Psychological Measurement, 75(5), 785-804. https://doi.org/10.1177/0013164414557639
Boufounou, P., Eriotis, N., Kounadeas, T., Argyropoulos, P., y Poulopoulos, J. (2024). Enhancing internal control mechanisms in local government organizations: a crucial step towards mitigating corruption and ensuring economic development. Economies, 12(4), 78. https://doi.org/10.3390/economies12040078
Byrne, B. (2010). Structural equations modeling with AMOS: Basic concepts, applications and programming. Routledge.
Chen, X., Wu, D., Chen, L., y Teng, J. K. L. (2018). Sanction severity and employees’ information security policy compliance: Investigating mediating, moderating, and control variables. Information & Management, 55(8), 1049-1060. https://doi.org/10.1016/j.im.2018.05.011
Chong, W. K., y Patwa, N. (2023). The value of integrity: Empowering SMEs with ethical marketing communication. Sustainability, 15(15), 11673. https://doi.org/10.3390/su151511673
Downe, J., Cowell, R., y Morgan, K. (2016). What determines ethical behavior in public organizations: Is it rules or leadership? Public Administration Review, 76(6), 898-909. https://doi.org/10.1111/puar.12562
Durkheim, É. (2018). Professional ethics and civic morals. Routledge. https://doi.org/10.4324/9780429452901
Gribnau, H., Baisalbayeva, K., y Van der Enden, E. (2018). Codes of conduct as a means to manage ethical tax governance. Intertax, 46(5), 390-407. https://doi.org/10.54648/TAXI2018040
Hauser, C. (2020). From preaching to behavioral change: Fostering ethics and compliance learning in the workplace. Journal of Business Ethics, 162(4), 835-855. https://doi.org/10.1007/s10551-019-04364-9
Hetland, J., Hetland, H., Bakker, A. B., Demerouti, E., Andreassen, C. S., y Pallesen, S. (2015). Psychological need fulfillment as a mediator of the relationship between transformational leadership and positive job attitudes. Career Development International, 20(5), 464-481. https://doi.org/10.1108/CDI-10-2014-0136
Hill, S., Lorenz, D., Dent, P., y Lützkendorf, T. (2013). Professionalism and ethics in a changing economy. Building Research & Information, 41(1), 8-27. https://doi.org/10.1080/09613218.2013.736201
Kırcaburun, K., Kokkinos, C. M., Demetrovics, Z., Király, O., Griffiths, M. D., y Çolak, T. S. (2019). Problematic online behaviors among adolescents and emerging adults: Associations between cyberbullying perpetration, problematic social media use, and psychosocial factors. International Journal of Mental Health and Addiction, 17(4), 891-908. https://doi.org/10.1007/s11469-018-9894-8
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., y Lehner, O. M. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78-89. https://doi.org/10.35944/jofrp.2020.9.1.006
Mazuera-Arias, R., Albornoz-Arias, N., Biasoli-Alves, G., y Ortiz, F. A. (2019). Corrupción y contrabando en la frontera Norte de Santander (Colombia) y Táchira (Venezuela). Revista de Ciencias Sociales (Ve), XXV(E-1), 170-186. https://doi.org/10.31876/rcs.v25i1.29607
McNeish, D., An, J., y Hancock, G. R. (2018). The thorny relation between measurement quality and fit index cutoffs in latent variable models. Journal of Personality Assessment, 100(1), 43-52. https://doi.org/10.1080/00223891.2017.1281286
Montaner, J., y Perozo, J. S. (2009). Formación ética del Contador Público. Caso: Facultad de Ciencias Económicas y Sociales de la Universidad del Zulia. Revista de Ciencias Sociales (Ve), XIV(2), 379-387. https://produccioncientificaluz.org/index.php/rcs/article/view/25406
Moreno-López, A., Porporato, M., y Maharaj, G. (2022). Transparencia y corrupción: Rol del habitus en las disputas por el poder. Revista de Ciencias Sociales (Ve), XXVIII(1), 334-351. https://doi.org/10.31876/rcs.v28i1.37695
Nanjundaswamy, A., Divyashree, M. S., Suraj, N., Kulal, A., Rahiman, H. U., y Kodikal, R. (2024). Adapting accounting education to evolving business paradigm-an Indian perspective. Journal of Applied Research in Higher Education. https://doi.org/10.1108/JARHE-04-2024-0202
Nilsson, K. W., Åslund, C., Comasco, E., y Oreland, L. (2018). Gene–environment interaction of monoamine oxidase A in relation to antisocial behaviour: Current and future directions. Journal of Neural Transmission, 125(11), 1601-1626. https://doi.org/10.1007/s00702-018-1892-2
O’Connor-Farfan, K. S. (2024). Rickety democracies. Journal of Language and Politics, 23(6), 851–873. https://doi.org/10.1075/jlp.22065.oco
Parker, L., y Gillborn, D. (2020). Critical race theory in education. Routledge. https://doi.org/10.4324/9781003005995
Parris, D. L., Dapko, J. L., Arnold, R. W., y Arnold, D. (2016). Exploring transparency: a new framework for responsible business management. Management Decision, 54(1), 222-247. https://doi.org/10.1108/MD-07-2015-0279
Payne, D. M., Corey, C., Raiborn, C., y Zingoni, M. (2019). An applied code of ethics model for decision-making in the accounting profession. Management Research Review, 43(9), 1117-1134. https://doi.org/10.1108/MRR-10-2018-0380
Pérez-Guerrero, E. E., Guillén-Medina, M. R., Márquez-Sandoval, F., Vera-Cruz, J. M., Gallegos-Arreola, M. P., Rico-Méndez, M. A., Aguilar-Velázquez, J. A., y Gutiérrez-Hurtado, I. A. (2024). Methodological and statistical considerations for cross-sectional, case–control, and cohort studies. Journal of Clinical Medicine, 13(14), 4005. https://doi.org/10.3390/jcm13144005
Roberts, R. (2025). The new public integrity management and the protection of the impartiality of bureaucratic decision-making. Public Integrity, 27(3), 316-339. https://doi.org/10.1080/10999922.2023.2297118
Romero-Carazas, R., Chávez-Díaz, J. M., Ochoa-Tataje, F. A., Segovia-Abarca, E., Monterroso-Unuysuncco, I., Ocupa-Julca, N., Chávez-Choque, M. E., y Bernedo-Moreira, D. H. (2024). The Ethics of the Public Accountant: A Phenomenological Study. Academic Journal of Interdisciplinary Studies, 13(1), 339-353. https://doi.org/10.36941/ajis-2024-0025
Rubery, J., Grimshaw, D., Keizer, A., y Johnson, M. (2018). Challenges and contradictions in the ‘normalising’ of precarious work. Work, Employment and Society, 32(3), 509-527. https://doi.org/10.1177/0950017017751790
Ruiz, M., y Araque, R. (2015). Códigos éticos y gestión de valores empresariales. Un estudio sectorial comparado en España. Revista de Ciencias Sociales (Ve), XXI(3), 295-310. https://produccioncientificaluz.org/index.php/rcs/article/view/25732
Saha, R., Shashi, Cerchione, R., Singh, R., y Dahiya, R. (2020). Effect of ethical leadership and corporate social responsibility on firm performance: A systematic review. Corporate Social Responsibility and Environmental Management, 27(2), 409-429. https://doi.org/10.1002/csr.1824
Schnackenberg, A. K., Tomlinson, E., y Coen, C. (2021). The dimensional structure of transparency: A construct validation of transparency as disclosure, clarity, and accuracy in organizations. Human Relations, 74(10), 1628-1660. https://doi.org/10.1177/0018726720933317
Shafritz, J. M., Russell, E. W., Borick, C. P., y Hyde, A. C. (2022). Introducing Public Administration. Routledge. https://doi.org/10.4324/9781003191322
Surjono, W. (2022). Strengthening transparency and accountability as an effort to prevent deviations in the public and private sectors. Atestasi: Jurnal Ilmiah Akuntansi, 5(2), 861-873. https://doi.org/10.57178/atestasi.v5i2.942
Villasmil, M. D. C., Barros, J., y Torres, J. C. (2023). Valores éticos asociados a la civilidad fiscal en empresas públicas. Revista de Ciencias Sociales (Ve), XXIX(E-8), 362–376. https://doi.org/10.31876/rcs.v29i.40959
Weinberg, M. (2016). Paradoxes in social work practice: Mitigating ethical trespass. Routledge. https://doi.org/10.4324/9781315599373
Xie, Z., Liu, Y., Liu, Y., y Xu, L. (2025). Unveiling greenwashing dynamics: exploring the nexus between transparent corporate practices, employee perspectives, and ethical leadership impact. Environment, Development and Sustainability, 27, 21541-21565. https://doi.org/10.1007/s10668-024-04665-8
Publicado
2025-10-09
Cómo citar
Romero-Carazas, R., Panta-Medina, E. N., Fernández-Fernández, R. C., & Jara-Ortega, C. E. (2025). Influencia de la ética en la transparencia del contador público peruano. Revista De Ciencias Sociales, 31, 611-625. https://doi.org/10.31876/rcs.v31i.44610
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