Copyright (c) 2025 Publicaciones e Investigación
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.
The ethical attitude of Public Servants before the implementation of the Accounting Harmonization
The objective of this work was to analyze the degree of importance of the ethical attitude in Public Servants and how it impacts the execution of Accounting Harmonization; which can serve as a guide to Public Servants to create strategies during the execution of Accounting Harmonization in the institution where they are holding a position. In such a way that qualitative research was carried out, using a direct interview applied to three participants in charge of directors of the Financial and Accounting area of decentralized organizations; as well as the direct theory based on the ethical attitude of the Public Servants (SP) before the execution of the Accounting Harmonization. in Mexico.
For the analysis of the information obtained in the structured interview, open and coaxial coding was carried out; which allowed us to make constant comparisons between the data, codes, categories and subcategories; For this, the software called Atlas Ti 9.0 was used, which was of great support for the process of analyzing the information obtained.
Through the grounded theory and the analysis of the information, it was obtained as a result that the ethical attitude of the SP has a high correlation during the execution of the Accounting Harmonization since through it the SP manifests its values such as commitment, responsibility, and transparency. , teamwork and interpersonal relationships internally between the departments and units that intervene in the Harmonization process, in the same way between the different government institutions that share knowledge through the experiences obtained; this has helped significantly among government institutions.
The conclusion reached in this study is to maintain order and enforce all regulations in which the public servant must have an ethical attitude.
How to Cite
