PUBLIC INTEREST AND PUBLIC ACCOUNTING PRACTICE: A LOOK AT THE INTERNATIONAL CONTEXT AND LEARNING FOR THE PROFESSION IN COLOMBIA

INTERÉS público y ejercicio de la Contadurí­a Pública: Miradas al contexto internacional y aprendizaje para la profesión en Colombia.

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Autor
Gómez Villegas , Mauricio
Metadatos
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Materias
Interés Público
Confianza Pública
Contabilidad
Contaduría Pública
Ejercicio profesional de la Contaduría Pública
Public Interest
Public Confidence
Accounting
Public Accounting
Accounting Practice
URL del recurso
https://revistas.umariana.edu.co/index.php/unimar/article/view/184
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Descripción
The main objective to this paper is to introduce some elements of discussion on the relationships between the “Public Interest” and the exercise of the Public Accounting as a profession. It is possible to characterize this concept that even prevails in the structure of the accounting profession, with the professional exercise, in the light of the changes in the profession for the context of financial globalization. It is probable at this time to mark some of the consequences with this vision in the economic and social context worldwide. The comprehension of these relationships and consequences will allow people to renew, to complement and/or to reinterpret the sense of the social, legal and ethical responsibility of the public confidence protection on the part of the public accountants