El profesional en contaduría: su responsabilidad frente a la legislación en el Sistema General de Riesgos Profesionales

Abstract

This investigation pretended as main objective to establish the responsibility that professionals in accounting have face to the Colombian legislation in the General System or Professional Risks. There were evaluated three aspects specifically: First, to evaluate the knowledge that the professional in accounting has about the legislation in the General System of Professional Risks. Second, to identify if these professionals have assumed functions related to professional risks in his/her professional work. Last, to determine the duties that he/she have assumed in accomplishment of functions face to the General System or Professional Risks. In order to achieve these objectives there were applied 158 surveys to public accountants working in Bogota and graduated from 23 Colombian universities. The answers were statistically registered for the correspondent analysis. As a result, just 63,9% of the surveyed accountants recognise the mentioned legislation but they did not demonstrate the required domain for the proper interpretation and application. Secondly, just 33,5% of these professionals have assumed functions related to professional risks; of this percentage, it was found that 84,9% has done administrative management such as the process of membership, report of changes to the Administrator of Professional Risks and the coordination of the safety and occupational health program. As a conclusion, the 24,7% of the surveyed accountants did not answered about the responsibility of the accountant face to the legislations of the General System of Professional Risks and the 75,3% associated the responsibility to the payment of professional risks as a legal mandate to avoid as employers to incur on evasion or elusion in the payment to integral social security.