The public accountant as the first and last cause of public confidence

• 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: contador público; valores; confianza pública; razón de ser
• Online Access: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/20170
• ISSN: 1992-1896; 2221-724X

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, it is non-existent, the essence is before the accountant and gives form to the accountant’s being, reason of the account. The account, made of time with time-accumulating figures, is formed by two dimensions, one concrete and the other abstract, whose linkage is evaluated by equity, and inequality valued by external signs of wealth. The need for Public Accountants arises from the representativeness delegated by the State, derived from the public, who by their vote, legitimizes and transfers the power to select and appoint guarantors of faith, in those who constitute depositaries of a “confidence at the highest” Of the public. For this reason, the Accountant adheres to absolute values. Trust is based on consistency, reliance on who “does not change.” Accounting is a meta-narrative, based on modernity and the accountant is like a priest who watches over the rituals: The values proposed by this work.