Hernan Gomez - Academia.edu (original) (raw)

Papers by Hernan Gomez

Gestion Sociedad, 2014

This paper seeks to establish the opinion of professionals based on their experience and knowledg... more This paper seeks to establish the opinion of professionals based on their experience and knowledge, combined with contemporary thought on ethics, the current situation of society and the demand for public accounting to safeguard public trust in Colombia. The research makes it possible to establish and recover a set of actions that, rather than professional, should be human; and in this context, it is suggested that public accountants, before studying the profession, are human beings. At the same time, the paper considers, on one hand, that the profession must look carefully at aspects closer to the humanity and dignity of people, that is, these aspects should characterize their professional activities in the generation of trust; and, on the other, that the intention of professional acts turns into variables dependent on particular interest, but which can be strengthened by a character that addresses the social and economic distortions. Finally, among other things, the paper suggests that the generation of trust by the professionals is based on the awareness of the person exercising, and that their actions are performed from the premise of social welfare.

Contaduría Universidad de Antioquia

El poco valor que se le atribuye al desempeño del quehacer contable para el desarrollo de las org... more El poco valor que se le atribuye al desempeño del quehacer contable para el desarrollo de las organizaciones, se debe en parte a la baja calidad de los servicios contables, ocasionado principalmente por la poca remuneración que reciben como consecuencia de la sobreoferta de profesionales y de la competencia desleal. Aunque se han realizado intentos por estandarizar los salarios mediante una tabla única de honorarios, estos no han sido fructuosos, puesto que fueron diseñados con criterios que no reflejaban correctamente el alcance de los servicios prestados. Por ello, se hace necesario analizar los factores que permitieron el diseño e implantación de la tabla única de honorarios en otras profesiones, como base para el estudio de las condiciones iniciales que deben darse para lograr la estandarización de los honorarios en la profesión Contable, herramienta que permitirá mitigar los problemas socio-económicos que enfrenta actualmente.

Gestion Sociedad, 2014

This paper seeks to establish the opinion of professionals based on their experience and knowledg... more This paper seeks to establish the opinion of professionals based on their experience and knowledge, combined with contemporary thought on ethics, the current situation of society and the demand for public accounting to safeguard public trust in Colombia. The research makes it possible to establish and recover a set of actions that, rather than professional, should be human; and in this context, it is suggested that public accountants, before studying the profession, are human beings. At the same time, the paper considers, on one hand, that the profession must look carefully at aspects closer to the humanity and dignity of people, that is, these aspects should characterize their professional activities in the generation of trust; and, on the other, that the intention of professional acts turns into variables dependent on particular interest, but which can be strengthened by a character that addresses the social and economic distortions. Finally, among other things, the paper suggests that the generation of trust by the professionals is based on the awareness of the person exercising, and that their actions are performed from the premise of social welfare.

Contaduría Universidad de Antioquia

El poco valor que se le atribuye al desempeño del quehacer contable para el desarrollo de las org... more El poco valor que se le atribuye al desempeño del quehacer contable para el desarrollo de las organizaciones, se debe en parte a la baja calidad de los servicios contables, ocasionado principalmente por la poca remuneración que reciben como consecuencia de la sobreoferta de profesionales y de la competencia desleal. Aunque se han realizado intentos por estandarizar los salarios mediante una tabla única de honorarios, estos no han sido fructuosos, puesto que fueron diseñados con criterios que no reflejaban correctamente el alcance de los servicios prestados. Por ello, se hace necesario analizar los factores que permitieron el diseño e implantación de la tabla única de honorarios en otras profesiones, como base para el estudio de las condiciones iniciales que deben darse para lograr la estandarización de los honorarios en la profesión Contable, herramienta que permitirá mitigar los problemas socio-económicos que enfrenta actualmente.