Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
Please note that all times are shown in the time zone of the conference. The current conference time is: 24th Aug 2026, 05:31:25am America, Santiago
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Daily Overview |
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4C: Entrepreneurship & Innovation Virtual location: VIRTUAL: Agora Meetings | |
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1:08pm - 1:16pm
Ethical practices of the public accountant and prevention of corruption in the treasury of local governments Universidad Tecnológica del Perú UTP - (PE), Perú This study analyzes the relationship between the ethical practices of public accountants and corruption prevention in the treasury department of the Municipality of Pacaipampa, Peru, in 2025. The research adopted a mixed, non-experimental, cross-sectional approach, applying a census to 12 key officials from financial and control areas. Structured surveys and interviews were used for data collection. The results, processed using Spearman's Rho coefficient, showed a very high positive correlation (Rho=0.929; p<0.001) between professional ethics and the effectiveness of anti-corruption controls. Specifically, compliance with legal standards (Rho=0.859) and fundamental principles (Rho=0.862) acted as significant predictors. It is concluded that strengthening integrity and professional competence reduces information asymmetry and fraud opportunities, empirically validating the theory of moral development in local public management. | |