创造性会计，腐败之门:哥伦比亚国立大学三位会计专业人士的看法，总部bogota

4区计算机科学 Q1 Computer Science

Advances in Computers Pub Date : 2020-10-27 DOI:10.18601/16577175.N27.02

Yohaira Carolina Castro Solórzano

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引用次数: 2

摘要

基于对三位公共会计专业人士的采访，目的是为创造性会计及其与腐败的关系的文献分析提供实证支持，特别是与会计犯罪相关的事实。因此，通过分析图谱构建语义网络。并找出了导致这一问题泛滥的相关因素，最后总结了如何应对这一情况，突出了造成会计人员职业判断服从的主要原因。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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

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.

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来源期刊

Advances in Computers 工程技术-计算机：软件工程

CiteScore

5.40

自引率

0.00%

发文量

审稿时长

>12 weeks

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.