Contabilidad creativa, una puerta abierta a la corrupción: aproximación a partir de la percepción de tres profesionales en contaduría de la Universidad Nacional de Colombia, sede Bogotá
{"title":"Contabilidad creativa, una puerta abierta a la corrupción: aproximación a partir de la percepción de tres profesionales en contaduría de la Universidad Nacional de Colombia, sede Bogotá","authors":"Yohaira Carolina Castro Solórzano","doi":"10.18601/16577175.N27.02","DOIUrl":null,"url":null,"abstract":"Based on an interview with three professionals in public accounting, the aim is to give empirical support to the documentary analysis of creative accounting and its relation to corruption, especially the facts that are associated with the accounting crime. Therefore, a semantic network is built through the analysis Atlas. ti, and identify elements that interrelated have allowed the proliferation of this problem, finally it is concluded how to deal with this situation, highlighting as the main cause the subordination on the professional judgment of the accountant.","PeriodicalId":50867,"journal":{"name":"Advances in Computers","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2020-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Computers","FirstCategoryId":"94","ListUrlMain":"https://doi.org/10.18601/16577175.N27.02","RegionNum":4,"RegionCategory":"计算机科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Computer Science","Score":null,"Total":0}
引用次数: 2
Abstract
Based on an interview with three professionals in public accounting, the aim is to give empirical support to the documentary analysis of creative accounting and its relation to corruption, especially the facts that are associated with the accounting crime. Therefore, a semantic network is built through the analysis Atlas. ti, and identify elements that interrelated have allowed the proliferation of this problem, finally it is concluded how to deal with this situation, highlighting as the main cause the subordination on the professional judgment of the accountant.
期刊介绍：
Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.
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