Ethics in the accounting-financial information

Authors

  • José Angel Ceballos-Amandi Universidad Pontificia Comillas
  • Carlos Ballesteros García Universidad Pontificia Comillas
  • Aurora García Domonte Universidad Pontificia Comillas

DOI:

https://doi.org/10.14422/icade.i105.y2018.007

Keywords:

professional ethics, profession, ethical responsibility, society, common good

Abstract

The article is a reflection on the anthropological relevance of moral action –in a professional business context– beyond the usual criteria dealing with interpretative models about the ethical validity of external actions. In this case, the interest focuses on the effects that actions have on their agent, as a basis for a justification of ethics from its subject.

References

Berger, P., y Luckmann, T. (1986). La construcción social de la realidad. Buenos Aires: Amorrortu.

Ceballos-Amandi, J. A. (2014). Hacia el esbozo de una ética profesional. Miscelánea Comillas, 72 (140-141), diciembre, 162-163.

Geertz, C. (1994). Conocimiento local. Barcelona: Gedisa.

Marx, K. H. (1846; ed. 1989). Die deutsche Ideologie, en KARL MARX-FRIEDRICH ENGELS WERKE. Berlin, Institut für Marxismus-Leninismus, Dietz Verlag, III, 22.

Martínez, J. L. (2011). Moral social y espiritualidad. Una co(i)nspiración necesaria. Bilbao: Sal Terrae, 14.

Published

2019-03-14

How to Cite

Ceballos-Amandi, J. A., Ballesteros García, C., & García Domonte, A. (2019). Ethics in the accounting-financial information. Icade. Journal of the Faculty of Law at Universidad Pontificia Comillas, (105). https://doi.org/10.14422/icade.i105.y2018.007