Axel Alejandro Cabrera Cuellar A01374345

Ética Profesión y Ciudadanía 04/mayo/18

“What is the main role of the Public Accountant in the companies and how
should the practices within them be?”

Today organizations face different changes in their environment, for this reason they have
sought to standardize and align their processes to the mission, vision, and objectives of the
organization; However, there is still a factor that cannot be controlled in its entirety, and
this is the behavior of the human being that is governed by the fundamental values. Given
the above, society has developed different professions, because "a profession is a social
human activity in which a specific service is provided to society in an institutionalized
manner, that is, professionals claim a right" (Navarro, 2006).
That is why the degree in Public Accounting and Finance (LCPF), which seeks to develop
people who can support the organization, through the professional practices that are
developed throughout the career (Tecnológico de Monterrey, 2016). The goal of public
accountants brings great value to organizations; However, if we look at it from the external
point of view, I am referring to the macroeconomic, social, and public environment, the
following issues arise. Is it really being seen for the good and the companies, government
or professional? Who has more priority for public accountants? Is it undermining the dignity
of the human being ?.
It is worth mentioning that the Public Accountants Association of Mexico mentions in its
code of ethics that the vision is "To provide value and quality services that contribute to the
development of the competitiveness of the Public Accounting and related disciplines." And
as a mission "Group and represent the professionals of the Public Accounting before the
society and authorities, generating value and quality services that allow the development
of public and professional accountants of related disciplines, counting on a competent work
team and complying with the ethical principles and of social responsibility. ", it is important
to mention that the Public Accountants Association of Mexico is the highest-ranking body
in the country and in which all accountants who practice the profession either professionally
or educationally should be governed by said principles.
Given the above, this essay will address different situations that public accountants face
every day and how they often question their ethical behavior specifically in the tax activity.
The current discussion about whether the practices performed by the public accountant are
ethical or unethical encompasses a series of dilemmas that encompass either the benefits
of business or government and therefore of citizens. During the last 10 years the Ministry
of Finance and Public Credit (SHCP) through the Tax Administration Service (SAT) has
generated several studies together with various universities to evaluate this issue. Within
these sections are precisely the simulation of transactions between companies to reduce
Axel Alejandro Cabrera Cuellar A01374345
Ética Profesión y Ciudadanía 04/mayo/18

the payment of federal taxes or otherwise the higher tax collection to the taxpayer. On the
one hand, companies have an expense for taxes and on the other hand they have a saving
by way of taxes.
The SAT is seeking to generate greater revenue for various purposes, among which it is
important to increase the collection of the federal treasury to allocate more resources to
programs that the Federation so decides through the Legislative and Executive Power.
Similarly, the SHCP through the SAT seeks to generate more revenue to remain in
organizations as important as the Organization for Economic Cooperation and Development
(OCDE) where the richest countries of the world are located, so, the public accountant must
act in the legal and ethical framework that the profession emanates.
This essay analyzes and argues the effect of the fight against tax evasion and avoidance that
the SHCP has initiated to increase collection and avoid distortions in society, the market and
as such in companies and individuals.
Even though the simulation of operations supports the generation of a cash flow superior
to the companies, the fact is that it discourages the strategic plans of the federal
government, the position we take is against the simulation of operations and the issues that
we will address in the present essay and based on the tax bases. The simulation of
operations generates behaviors that are contrary to fiscal regulations that allow improving
the quality of life of society, according to figures from the Ministry of Finance and Public
Credit (SHCP), generates fraud to the federal treasury exceeding 100 thousand millions of
pesos. Income that is not perceived and that is no longer applied in strategic projects in the
country, today we have to see how government agencies such as SEDESOL support
population sectors that need these incentives to continue living, it is for the previous thing
that is of vital importance that the money that is left to perceive derived from the bad
practices is eliminated so that projects like SEDESOL keep on developing and each time they
are more the beneficiaries, derivative of the previous Kant defines a key concept as it is the
freedom and refers to what the human being has to legislate itself (González Marina,
Hernández Alberto, 2017).
The laws and other regulations that govern a company can be highly aggressive, which
causes companies to fall into bankruptcy situations due to high tax burdens. However,
failure to make the proper payment of taxes inhibits the correct programming of the
country's income, generating errors in support programs to generate a more egalitarian
society and a better standard of living. The simulation of operations is against the form of
organization of the company, since it generates that some companies are treated
differently. The society is governed by norms and laws that allow its correct coexistence.
Now that natural or legal persons generate strategies that are contrary to the regulations
foreseen in these legal systems, generating that companies and people contribute to public
spending in a different way.
Axel Alejandro Cabrera Cuellar A01374345
Ética Profesión y Ciudadanía 04/mayo/18

However, not enough time is given to different companies to be able to make the payments
as large companies or transnational companies. Although the new Fiscal Incorporation
Regime (RIF) is a good start, it only applies to people and not to companies. The authority
is not fair because the tax benefits are not equal for all and companies cannot attempt
against the form of organization of the society to seek to be treated differently only because
they suggest that they should be treated. The society is organized with laws to be fulfilled
by all the inhabitants of a country.
The simulation of operations inhibits the competitiveness of companies and people,
competitiveness translates into productivity and profitability of companies and therefore
the economy of a country. On these bases, the simulation of operations generates that the
productivity of the companies decreases since there are no adequate and even creative
mechanisms that allow to optimize the flows of the companies. In order to generate
productivity and therefore adequate competitiveness, companies require support from the
government of their country to start their operations properly and then, if the market
allows it, make the payments according to the Law. However, Companies are forced to
compete in a highly demanding market for quality and productivity. Within their operations
budgets, we must first consider the payment of taxes since it is the way to contribute to
public spending to which we are all obligated.
As analyzed in the above-mentioned work, the bad practices of the public accountant in the
companies generate an opposite effect within society by generating different treatment to
the peers, a situation contrary to the provisions of the Political Constitution of the United
Mexican States. From there I also achieve awareness that day by day society stops
considering its own spice as a valuable entity. In the case of companies, it can be observed
more easily, since Kant mentions that "human dignity should not be confused with anything
or merchandise, since it is not useful, interchangeable, or profitable (Mendoza, 2010).
However, organizations see the human being to obtain a specific purpose.
The simulation of operations has proven to be an inhibitor to the proper development of
the Mexican economy, because the State does not have sufficient resources to meet the
needs of its population, generating a decrease in the purchasing power of the population
and therefore the flow of operation that companies could have. Moreover, the problem
regarding the collection would cause the country to stop being part of groups of countries
that allow access to better markets and better economic benefits. Similarly, the perception
that the population would have on the laws and other legal systems could generate a
disorder not only in tax and collection matters, but also in other legal systems, since there
would be a perception that not complying with the Law is acceptable. It is for the above,
that it is considered that the bad practices of the public accountant are not acceptable and
Axel Alejandro Cabrera Cuellar A01374345
Ética Profesión y Ciudadanía 04/mayo/18

does not generate the necessary benefits to be able to consider that it is an acceptable
practice.

Referencias:

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http://imcp.org.mx/wpcontent/uploads/2015/12/Codigo_de_Etica_Profesional_10
a_ed1.pdf

 Barranco, P., Flores, M. F. y Leal, M. R. (2010). Expresión verbal en el ámbito

profesional: cuaderno de trabajo (5ª ed). Monterrey, México: ITESM.

 Longo, V. y Rodeiro M. I. (2009). Los textos académicos: una aproximación a su

estructura y especificidad. Hermes, 3. Recuperado de
http://www.hermes.ifdcsanluis.edu.ar

 Bruno Díaz Valdivieso. (2015). RESUMEN DEL CÓDIGO DE ÉTICA PARA CONTADORES
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http://www.uap.edu.pe/intranet/fac/material/03/20092BQ030203407030107011
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 Instituto Tecnológico Autónomo de México (ITAM). (2011). Estudio sobre la evasión

y la elusión fiscales de México. Temas Económicos, Primero, 60.

 Emilio Martínez Navarro. (2006). Ética de la profesión: proyecto personal y

compromiso de ciudadanía. 26/abril/17, de Veritas Sitio web:
https://miscursos.tec.mx/bbcswebdav/pid-3954549-dt-content-rid-
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 Mendoza. (2010). Dignidad Humana en Kant y Habermas. 26/abril/17, de Scielo Sitio

web: http://www.scielo.org.ar/scielo.php?script=sci_arttext&pid=S1851-
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 Tecnológico de Monterey. (2016). Licenciado en Contaduría Pública y Finanzas.

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