Importance of diligence and labor competence in the public accountant

Authors

  • Adán Hernández Pérez Universidad Juárez Autónoma de Tabasco
  • Gladys Hernández Romero Universidad Juárez Autónoma de Tabasco

DOI:

https://doi.org/10.37117/s.v1i22.675

Keywords:

Update of knowledge, Accounting, Responsability, Profesional competence, Improvement

Abstract

Society gave confidence to the public accountant since his work is of the utmost importance for the economy, which is why emphasis is placed on his responsibility over himself, being diligent leads to being competent and this is achieved through knowledge updating. The objective of this is to make known if the subjects have updated their knowledge and how they have done it, in the same way, to make known the perception of the subjects about certain concepts. The research is descriptive, under a quantitative approach and applying the deductive method, in turn documentary and field techniques were applied, applying surveys virtually, the sample comprises 100 respondents, including students of the degree in public accounting and accounting professionals belonging to the geographical area of Villahermosa, Tabasco, Mexico, during the period April - May 2022. The results indicated that 66% consider updating knowledge to be very important, for which 65% indicated having implemented it, among the media highlights the courses and workshops as it was pointed out by 59%. It is thus concluded that the updating of knowledge is considered of great importance for the professional development of public accountants, since it opens its doors to new and better possibilities, in the same way it provides confidence and professionalism in their work performance.

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Published

2023-06-28

How to Cite

Hernández Pérez, A., & Hernández Romero, G. (2023). Importance of diligence and labor competence in the public accountant. Sinapsis, 1(22). https://doi.org/10.37117/s.v1i22.675