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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Bibliographic Details
Main Author: Edual Santos Gutiérrez
Format: Article
Language:Spanish
Published: Pontificia Universidad Católica del Perú 2018-08-01
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