Ethical practices of the public accountant and prevention of corruption in the treasury of local governments

Abstract

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.