ACCOUNTING, BOOK KEEPING, ACCOUNTING, ACCURACY, ACCOUNTABILITY, VERANTWORTUNG

• Autor: Bobbio Rosas, Emilio Gustavo
• Formato: artículo
• Fecha de Publicación: 2016
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/12466
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/12466
• Nivel de acceso: acceso abierto
• Materia: Accounting; accountability; verantwortung; values; responsability; valores; responsabilidad.

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