Impacto de la resolución N°UAFE-DG-2022-0130 de la UAFE en el desempeño de los profesionales en contabilidad y auditoría de la ciudad de Quito.

Abstract

The purpose of this study was to analyze the impact of resolution No. UAFE-DF2022-0130 on the performance, within the labor field, of accounting and auditing experts, in the North sector of the City of Quito. It identified the impact of applicability of the resolution as an independent variable and the performance of accountants and auditors as a dependent variable, whose interpretations were determined according to the theoretical framework consulted. The research methodology adopted the quantitative and qualitative paradigm, the design was transversal, correlational level. The population of 15,982 accountants and auditors of Pichincha was calculated using a probabilistic sample composed of 154 informants. Information was collected using a survey of 28 multiple choice questions, the same ones that were validated, their dimensions were the subject of the Resolution, scope of application, information reporting, professional ethics, accounting knowledge. Their results were analyzed applying descriptive techniques and inferential statistics. The accounting knowledge variable is the one that has the least relationship with the application of the resolution. It was concluded that there is a significant impact between the application of the resolution on the performance of the accountants and auditors of the City of Quito.