Beyond Fiscal Paradises. Accounting ethics as a determinant factor in the construction of trust

Abstract

The article analyzes how state policies, influenced by private interests, reinforce and expand social inequality and give rise to an accounting ethic that does not question actions and is aimed at satisfying corporate interests. It shows how states are absorbed by organizations that pursue short-term benefits and totalitarian control of the economy. The topic of leaks related to offshore organizations and tax havens is examined, revealing the ethical deterioration of the accounting professional. Finally, it is concluded that the public accountant must be guarantor of public trust and that his actions have social repercussions.