Social responsibility of the public accountant and contemporary ethical dilemmas: analysis of factors that strengthen professional integrity against pressures to manipulate financial information
Keywords:
professional ethics, accounting integrity, financial manipulation, ethical dilemmas, social responsibilityAbstract
DOI: https://doi.org/10.46296/rc.v8i16.0350
ABSTRACT
This research analyzes the factors that condition the professional integrity of public accountants when facing pressures to manipulate financial information. A sequential explanatory mixed design was employed with a sample of 38 accountants from Bolívar province, Ecuador, complemented by 6 in-depth interviews. Instruments included an adapted version of the Defining Issues Test, professional integrity scales, and organizational ethical culture measures. Results reveal that postconventional moral development, perception of solid organizational ethical culture, and knowledge of professional sanctions constitute significant predictors of resistance to manipulation pressures. Interviews evidenced that the most frequent dilemmas involve tax pressures and accounting adjustments requested by superiors. It is concluded that strengthening integrity requires simultaneous interventions in university education, organizational culture, and regulatory effectiveness, with special attention to the Ecuadorian context where professional supervision presents structural limitations.
Keywords: professional ethics, accounting integrity, financial manipulation, ethical dilemmas, social responsibility.
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