Ética Contable en la Gestión Pública: Análisis Crítico de la Literatura

Abstract

The article critically analyzes accounting ethics in public management, highlighting its relevance in transparency and accountability. The objective is to identify the main ethical challenges faced by accountants in the public sector and to propose recommendations. Methodologically, a literature review focused on recent studies indexed in Scopus and Web of Science was used. The results indicate that public accountants face conflicts of interest, lack of independence and problems in the implementation of international accounting standards, which compromises financial transparency. The discussion highlights the need to strengthen ethics training and internal control mechanisms to improve accountability and reduce corruption. The study concludes that it is essential to strengthen legislation, promote an ethical organizational culture and ensure continuous training in professional values to ensure the correct application of ethical principles in public accounting.