Publication: La responsabilidad en el ejercicio profesional y el informe de gestión medioambiental
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2023-01-26
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Universidad Complutense de Madrid
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Abstract
La investigación se ha planteado como meta analizar y estudiar la responsabilidad del profesional de ciencias económicas en el ejercicio de su profesión y en concreto en la gestión del informe medioambiental, habiéndose realizado para ello un estudio comparado del sector aeroportuario en España y Argentina desde el punto de vista de la contaminación acústica. El estudio se ha estructurado en cinco grandes bloques. En la primera parte se plantea el marco teórico de la investigación, en el que se resalta la importancia de la conectividad entre la información financiera y no financiera en las empresas, así como los servicios de credibilidad que han surgido en los últimos años junto al aseguramiento en las formas emergentes de información no financiera, con motivo de la búsqueda de la independencia en su actuación profesional. En este contexto se plantea como hipótesis que la responsabilidad del profesional en ciencias económicas en el ejercicio profesional de su independencia contribuye al otorgamiento de la confiabilidad y credibilidad en la información contable. A partir de este planteamiento, los objetivos teóricos de la investigación se dividen en tres ejes que se corresponden con la triple temática del análisis llevado a cabo: la normalización contable y las regulaciones sobre prácticas de Buen Gobierno Corporativo, la búsqueda de mecanismos preventivos y el logro del compromiso de todos los actores socioeconómicos involucrados. El análisis se ha llevado a cabo a partir de la normativa internacional española y argentina, teniendo como eje transversal en toda su estructura el componente ético y formativo del profesional en ciencias económicas, con el fin de estudiar la información extraída de los estados financieros y la denominada “otra información” en términos monetarios. Sin perder de vista otras formas de actuación del profesional, el ejercicio profesional más representativo en lo que respecta a la confianza pública es la auditoría...
The current research aims to analyze and study the Economic Sciences Professionals’ responsibility in the practice of their profession, specifically the management of environmental reports. For this reason, we have carried out a noise pollution comparative study of the airport sector in Spain and Argentina. The study has been divided into five parts.The first part considers the theoretical framework of the investigation. It highlights the relevance of connectivity between company financial and non-financial information as well as the credibility services that have emerged in recent years, together with the assurance in the emerging forms of non-financial data in the search for the independence of professionals’ performance. In this context, it is assumed that the responsibility of the economic sciences professionals in the professional exercise of their independence contributes to the granting of reliability and credibility in accounting information. Based on this approach, we have divided the theoretical objectives of the research into three central concepts of analysis. They correspond to the triple theme of the analysis that we have carried out: accounting normalization and regulations on Good Corporate Government practices, the search for preventive mechanisms, and the commitment of all the socioeconomic parties involved. The analysis has been made based on the Spanish and Argentinian international regulations; the ethical and training components of Economic Sciences professionals are the transversal axis throughout its structure, with the aim of studying the information obtained from the financial statements and the so-called “other information” in monetary terms. Not with standing other areas of professional practice, auditing is the most representative when it comes to public trust...
The current research aims to analyze and study the Economic Sciences Professionals’ responsibility in the practice of their profession, specifically the management of environmental reports. For this reason, we have carried out a noise pollution comparative study of the airport sector in Spain and Argentina. The study has been divided into five parts.The first part considers the theoretical framework of the investigation. It highlights the relevance of connectivity between company financial and non-financial information as well as the credibility services that have emerged in recent years, together with the assurance in the emerging forms of non-financial data in the search for the independence of professionals’ performance. In this context, it is assumed that the responsibility of the economic sciences professionals in the professional exercise of their independence contributes to the granting of reliability and credibility in accounting information. Based on this approach, we have divided the theoretical objectives of the research into three central concepts of analysis. They correspond to the triple theme of the analysis that we have carried out: accounting normalization and regulations on Good Corporate Government practices, the search for preventive mechanisms, and the commitment of all the socioeconomic parties involved. The analysis has been made based on the Spanish and Argentinian international regulations; the ethical and training components of Economic Sciences professionals are the transversal axis throughout its structure, with the aim of studying the information obtained from the financial statements and the so-called “other information” in monetary terms. Not with standing other areas of professional practice, auditing is the most representative when it comes to public trust...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, leída el 21-11-2022