Influence of ethics on the transparency of Peruvian public accountants

Romero-Carazas R.; Panta-Medina E.N.; Fernández-Fernández R.C.; Jara-Ortega C.E. · Revista de Ciencias Sociales (2025) · DOI: 10.31876/rcs.v31i.44610

Resumen

In recent years, professional ethics and transparency in accounting practices have acquired critical importance globally. Accountants, as custodians of financial integrity, play a crucial role in promoting transparency and accountability in organizations. This study focused on determining the influence of ethics on the transparency of Peruvian public accountants, using structural models in a quantitative and correlational research approach. The results show that, while the majority of accountants have a positive perception of ethics in their profession, a significant minority views it negatively, pointing to a disconnect between ethics teaching and its practical application. Both professional responsibility and the code of conduct were identified as key elements in fostering transparent practices, positively impacting performance and resource allocation. However, some limitations in the model fits suggest the need to review and possibly expand the theoretical framework to better capture the complexity of the relationship between ethics and transparency. It is recommended that the research be expanded to other contexts and interventions be designed to improve ethics training and its effective application in accounting. © Licencia de Creative Commons Atribución 4.0 Internacional (CC BY 4.0) https://creativecommons.org/licenses/by/4.0/deed.es.

Instituciones: Universidad Nacional de San Agustín de Arequipa; Universidad Tecnológica del Perú; Universidad César Vallejo