El realismo trágico de la corrupción colombiana: Desarrollo, contabilidad, y gestión del riesgo

Danny García Callejas

Resumen


La corrupción es un flagelo que limita el desarrollo del país, debilitando las estructuras sociales y democráticas de la nación. En este contexto, surge la contabilidad como instrumento fundamental que permite visualizar los abusos administrativos, productivos y sociales. A través de la auditoría y el aseguramiento de la información financiera, económica, social, ambientas y la veeduría ciudadana, se presentan oportunidades que tiene la sociedad para garantizar la probidad y la transparencia de las cuentas presentadas en el ámbito público y privado. Este artículo reflexiona sobre la corrupción y muestra que la articulación de la sociedad en torno de los procesos contables, los códigos de ética, la planeación y gestión de riesgos puede reducir los niveles y costos del abuso del poder con fines privados.

Palabras clave


Corrupción; contabilidad; auditoría; gestión de riesgos

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Referencias


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DOI: https://doi.org/10.17533/udea.rc.n72a01 Resumen : 86 PDF : 65

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