Influence of the Fourth Industrial Revolution on the Ethics of the Colombian Accounting Professional

Gaviria, Daniel Alberto Grajales; Polo, Orlando Carmelo Catellanos; Martínez, Eliana María Cataño; García-Arango, David Alberto

doi:10.1016/j.procs.2022.12.065

Cited by 2 publications

(4 citation statements)

References 2 publications

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“…Balog and Demidova (2021) highlight the need for equipping the workforce with skills pertinent to Industry 4.0. Concurrently, the ethical implications of rapid technological integration are becoming increasingly relevant, as evidenced by the ethical concerns arising in the Colombian accounting profession amidst these changes (Grajales Gaviria et al, 2022).…”

Section: -4 Human Capital Development and Ethical Considerationsmentioning

confidence: 99%

“…The adoption of 4IR technologies brings forth a spectrum of ethical and strategic considerations. Grajales Gaviria et al (2022) discussed the ethical implications of 4IR, especially in professions like accounting, where data privacy and security are paramount. Egyptian companies adopting 4IR technologies must navigate these ethical challenges while also aligning their strategic objectives with the new technological capabilities.…”

Section: -3 Ethical Strategic and Competitive Considerationsmentioning

confidence: 99%

“…The adoption of Industry 4.0 technologies necessitates significant investments in human capital development and infrastructure. The need to equip the workforce with the requisite skills to navigate this new technological frontier is paramount, as is the eth-ical considerations that accompany such profound changes (Balog & Demidova, 2021;Grajales Gaviria et al, 2022).…”

Section: -Introductionmentioning

confidence: 99%

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الإفصاح عن التحول إلى تقنيات الثورة الصناعية الرابعة وأثرها على الأداء المالي للشركات في البورصة المصرية( باللغة الانجليزية)

فريد

2024

مجلة الاسکندرية للبحوث المحاسبية

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This study explores the impact of the Fourth Industrial Revolution (4IR) technologies on the financial performance of companies listed on the Egyptian Stock Exchange. Utilizing a mixed-methods approach, the research analyzes annual reports, financial statements, and sustainability reports from 14 prominent Egyptian companies. The study reveals a significant positive relationship between the level of disclosure of 4IR technologies, such as Artificial Intelligence (AI), Big Data Analytics, Robotics, and the Internet of Things (IoT), and key financial performance indicators including Return on Assets (ROA), Return on Equity (ROE), and Revenue Growth. The findings suggest that companies with higher levels of 4IR technology disclosure generally exhibit stronger financial performance. The research also delves into the implications of 4IR technology integration on human capital, ethical considerations, strategic alignment, and competitive advantage. The study highlights the challenges faced in adopting these technologies and suggests future research directions for a deeper understanding of sector-specific impacts.

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Section: -4 Human Capital Development and Ethical Considerationsmentioning

confidence: 99%

Section: -3 Ethical Strategic and Competitive Considerationsmentioning

confidence: 99%

Section: -Introductionmentioning

confidence: 99%

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الإفصاح عن التحول إلى تقنيات الثورة الصناعية الرابعة وأثرها على الأداء المالي للشركات في البورصة المصرية( باللغة الانجليزية)

فريد

2024

مجلة الاسکندرية للبحوث المحاسبية

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“…Ethical obligations are not absolute, since they provide for prima facie justifiable exceptions. In South America, Grajales et al (2022) found that a large percentage of accountants believe that technological tools and controls, such as electronic invoicing and automation of business processes, influence their ability to act ethically. Many business owners have found themselves in this position, leading them to act unethically and causing moral tensions with the CPA.…”

Section: Introductionmentioning

confidence: 99%

The Ethics of the Public Accountant: A Phenomenological Study

Romero-Carazas,

Chávez-Díaz,

Ochoa-Tataje

et al. 2024

Acad. J. Interdiscip. Stud.

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The Criminal Tax Law penalizes false entries and annotations in books and records, as a consequence, the malicious actions performed by the public accountant could go beyond a tax violation, being classified as a felony punishable by imprisonment, hence the importance of ethics in their performance, to ensure the common good and justice. In this context, the present study takes as a starting point the performance of the public accountant, as part of a social phenomenon, and explores his professional performance considering three fundamental ethical values: independence, responsibility and professional expertise, the same that promoted the following guiding question: How are the ethical conditions of professional accountants, which resulted in the objective of exploring the ethical conditions of Peruvian public accountants. Using a qualitative methodology, based on a phenomenological-hermeneutic design, active accountants in the public sector, accountants in the private sector, independent accountants and accountants who teach at universities were interviewed. The findings of this study highlight the importance of responsibility in accounting work and advocate an integral vision that contemplates professional independence, diversity of opinion, the skills required for analysis, effective communication, responsibility and decision making, emphasizing the context and variability for accounting solutions according to situations. The Peruvian public accountant must combine technical and personal skills, maintain high ethical standards, projecting an outstanding and respectable image to be considered a reliable professional in his work. This study can be used to lay the foundation for a global meta-code of ethics. Received: 17 August 2023 / Accepted: 20 October 2023 / Published: 5 January 2024

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Influence of the Fourth Industrial Revolution on the Ethics of the Colombian Accounting Professional

Cited by 2 publications

References 2 publications

الإفصاح عن التحول إلى تقنيات الثورة الصناعية الرابعة وأثرها على الأداء المالي للشركات في البورصة المصرية( باللغة الانجليزية)

الإفصاح عن التحول إلى تقنيات الثورة الصناعية الرابعة وأثرها على الأداء المالي للشركات في البورصة المصرية( باللغة الانجليزية)

The Ethics of the Public Accountant: A Phenomenological Study

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