El realismo trágico de la corrupción colombiana: Desarrollo, contabilidad, y gestión del riesgo

Corruption is a scourge that limits the country’s development, weakening the nation’s social and democratic structures. Under this context, accounting arises as fundamental instrument allowing to visualize administrative, productive and social abuses. By means of auditing and the assurance of financial, economic, social, and environmental information, as well as citizen observation, opportunities arise for society to guarantee probity and transparency of accounts submitted in the public and private context. This paper reflects on corruption and shows that society’s articulation around accounting processes, codes of ethics and risk planning and management can reduce the levels and costs of power abuse with private ends.