Professional accountants in Spain: a comparative study of ethical and professional values

• Marcela Espinosa-Pike ^[1] ; Itsaso Barrainkua ^[1]
  1. [1] Universidad del País Vasco/Euskal Herriko Unibertsitatea

     Universidad del País Vasco/Euskal Herriko Unibertsitatea

     Leioa, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 49, Nº 2, 2020, págs. 234-264
• Idioma: inglés
• DOI: 10.1080/02102412.2019.1620491
• Títulos paralelos:
  • Los profesionales contables en España: un análisis comparado de los valores éticos y profesionales
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    La pérdida de identidad profesional y una mayor orientación hacia los intereses comerciales por parte de los profesionales de la contabilidad han sido aludidas como algunas de las principales causas de los graves escándalos financieros. Esta ‘desprofesionalización’ se ha centrado en los auditores, siendo escasos los estudios centrados en el resto de profesionales contables. Este trabajo, realizado entre más de 800 miembros del Consejo General de Economistas, analiza las diferencias en la identidad profesional y los valores y juicio ético de profesionales contables empleados en una empresa, asesores contables y fiscales y auditores externos. Los resultados obtenidos refuerzan la importancia de la acreditación y regulación del profesional contable y permiten abordar importantes medidas por parte de las corporaciones profesionales y las instituciones de derecho público para la mejora del compromiso con la profesión, y de los valores éticos y profesionales de los distintos colectivos que conforman la profesión contable.

  • English

    The loss of professional identity and a greater orientation towards commercial goals on the part of professional accountants have been considered as one of the main causes of the financial scandals. This ‘deprofessionalization’ has focused on auditors, with few studies analysing other accounting professionals. This study, carried out among more than 800 members of the Consejo General de Economistas, analyses the differences in the professional identity and values as well as the ethical judgment of accounting professionals employed in a company, accounting and tax advisors and external auditors. The results of this paper reinforce the importance of the accreditation and regulation of the professional accountant. Further, findings suggest important measures to be taken by professional corporations and public law institutions to improve commitment to the profession as well as the ethical and professional values of the professional accountants in different work settings.

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