The public accountant as the first and last cause of public confidence
The present work of review, analytical and phenomenological method, presents the Public Accountant as the essence and substance of the “being” and its reason for being are the “fair accounts”. The accountant is the first value. Without its substance, it is not and without its essence ceases to be, i...
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Format: | Article |
Language: | Spanish |
Published: |
Pontificia Universidad Católica del Perú
2018-08-01
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Series: | Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas |
Subjects: | |
Online Access: | http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/20170 |