Accounting is often viewed as a technical activity of consistent numerical data registrations, as an accounts book keeping. Sometimes a little more content is given and including analysis of information with the subsequent issuance of findings and recommendations, which, together with investigations, would raise the activity at a scientific level. However, the ethical and social responsibility aspects associated with the accounting profession are often forgotten. This becomes more noticeable when making a multilingual analysis of the terms involved. This paper clarifies words like accuracy and accountability and links them to the German word Verantwortung, allowing a better understanding of everything that involves the accounting profession to society

La Contabilidad muchas veces es vista como una actividad técnica de registro de datos numéricos consistente, en llevar libros de cuentas. En ocasiones, se le da un poco más de contenido y se incluye un análisis de la información con la consecuente emisión de conclusiones y recomendaciones, lo que, juntamente con las investigaciones realizadas, elevaría la actividad a un nivel científico. Sin embargo, muchas veces se olvida el aspecto ético y de responsabilidad social que conlleva la profesión contable. Esto se hace más evidente al hacer un análisis multilingüe de los términos que implica. El presente trabajo aclara palabras como accuracy y accountability y los liga a la palabra alemana Verantwortung, lo que permitirá una mejor comprensión de todo lo que implica la profesión contable para la sociedad.

Formal mining in Oyón, Lima Region, is evaluated: the damages and benefits caused to water, soil and the population, its profits and what is delivered to the country by the Uchucchacua Mining Unit. It includes the analysis of what it contributes to the National Budget and to the Provincial and District Municipalities (economic, objective impact), the feeling of the population (social, subjective impact, perception), the effects of its actions on the environment (environmental impact, objective) and what is obtained by the company (economic profits, objective). There is an additional impact on subsidiary activities, basically suppliers, but in any case, given that the manufacturers of the really expensive mining equipment are foreign companies and the complexity of this analysis, it has been discarded, since it would be minimal for the country. There is an impact in terms of decreased un...

In the last two decades, has been implemented in Latin America results based management for public entities, searching to increase efficiency. The research has as purpose to identify for Peru and Mexico, the results of the direct impact in the efficiency of the application of public resources, seen from a direct increase in the goods and services offered to the citizens. Services as a direct procedures in government agencies, among others; goods, rights or subsidies, granted directly to the citizens: lighting, support programs for groups with extreme poverty, roads, among others. It will focus on myths and realities, political interests, and the presentation of a series of measures that could lead to the optimization of public companies; every time that, in other continents, it exist a direct benefit to the society by had efficient public companies. Even in Latin America, have been exist...

In the last two decades, has been implemented in Latin America results based management for public entities, searching to increase efficiency. The research has as purpose to identify for Peru and Mexico, the results of the direct impact in the efficiency of the application of public resources, seen from a direct increase in the goods and services offered to the citizens. Services as a direct procedures in government agencies, among others; goods, rights or subsidies, granted directly to the citizens: lighting, support programs for groups with extreme poverty, roads, among others. It will focus on myths and realities, political interests, and the presentation of a series of measures that could lead to the optimization of public companies; every time that, in other continents, it exist a direct benefit to the society by had efficient public companies. Even in Latin America, have been exist...

The study gathers perceptions about the Peruvian pension system regarding the possibility of optimizing the financial management of the resources of the National Pension Fund, aiming to create a greater profitability and competitiveness with respect to the system, generating a real alternative the private pension system.A documentary analysis was carried out and surveys were applied to three groups of informants: organized social sector, academic specialists, and pension system managers. The research problem was: How does the intervention of the ONP (National Pension Bureau) with professionalization of investments affects the competitiveness of the Pension System in Peru? The results obtained from the application of the surveys to specialists and representatives of the social sector were that the professionalization of ONP investments is possible and desirable, requiring regulatory and a...

The study gathers perceptions about the Peruvian pension system regarding the possibility of optimizing the financial management of the resources of the National Pension Fund, aiming to create a greater profitability and competitiveness with respect to the system, generating a real alternative the private pension system.A documentary analysis was carried out and surveys were applied to three groups of informants: organized social sector, academic specialists, and pension system managers. The research problem was: How does the intervention of the ONP (National Pension Bureau) with professionalization of investments affects the competitiveness of the Pension System in Peru? The results obtained from the application of the surveys to specialists and representatives of the social sector were that the professionalization of ONP investments is possible and desirable, requiring regulatory and a...