EL CONTADOR PÚBLICO Y EL LIDERAZGO 1

8/7/2019 EL CONTADOR PBLICO Y EL LIDERAZGO 1

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FL GOCZHJOY PILKGO

[ FL LKJFYHQNOVCK]FYWKJHJ JF HCZKOXVKHHWOGKHGKC JF GOCZHJOYFW

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2/42

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO GHBIKOW 2 KBPOCFC JKHNCWZKGOW Havwzfw Hjhpzhgkocfw Zyhcwmoybhgkocfw Bojfyckqhgkocfw Yfkcnfckfyh Phyh bhczfcfywf fc ghyyfyh


3/42

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Co ihwzh hjhpzhywf $woiyf}k}ky+

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FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


4/42

YFMOYBHW 2 HCZHNOCKWBO

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pfywkwzfczf Hvzocobh jf Jkyfgzk}ow, goc pykcgkpkownfyfcgkhlfw { lkjfyhqno

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


5/42

GHBIKO1 GOCJVGGKC [ LKJFYHQNO

Hbikfczf }floqbfczf ghbikhczf { gobpfzkzk}oftknf % Lkjfyhqno#

O lhw Oynhckqhgkocfw wf fwzhcghc, ftzyh}hc,wvmyfc gocwfgvfcgkhw#

Aodc P# Eozzfy1Lh }fyjhjfyh lhioy jf vc ljfy

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


6/42

WFLFGGKC GVYWOW JF HGGKC

Jfpfcjfc jf gowzow gobphyhzk}ow jfhlzfychzk}hw#

Fyyoyfw myfgvfczfw1 Wf fczkfcjfc ikfc lowghbikow poy f}olvgkc jf zfgcolonhw,gocogkbkfczow, fgocobh, nloihlkqhgkc?

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


7/42

GOCJKGKOCFW PHYH FL GHBIKO

Hgkfyzo fc hpyfgkhgkc jf lh yfhlkjhj { fafgvgkchggkocfw#

[ fmkghgkh jf jfgkwkocfw, ghphgkjhj jf moyahyhlkhcqhw, gobpfcwhgkocfw, jkwpfywkc jfgocmlkgzow, hpzkzvj phyh gocwvlzh { pfywvhwkc#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


8/42

GHBIKOW, GVLZVYH, GOCZFTZOGVFWZKC JF WKWZFBH

Lh gocjvggkc jfpfcjf jf lhw ghyhgzfywzkghw jflh oynhckqhgkc

Gocjvgzhw { fczoyco1 }cgvlo fc jow jkyfggkocfw/ kcmlvfcgkhw yfgpyoghw

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


9/42

GHBIKOW, GVLZVYH, GOCZFTZOGVFWZKC JF WKWZFBH

Jkyfgzk}o o nyvpo wfhlh ghbikow fc wfcoo goczftzo, hwpfgzow gyzkgow, phyhjknbhw

}knfczfw, kjfhw kcwzhlhjhw1 Plhczfh gykwkw {opoyzvckjhjfw#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


10/42

GHBIKOW FC HBIKFCZF [ WOGKFJHJ

Bw ypkjow xvf lh pfygfpgkc Gykwkw jf gocjvggkc Lfczkzvj pyfjkwpocf h yfwkwzfcgkh { yfpfzkgkc jf

lo xvf fw mhbklkhy Goczyo}fywkh ghbiko/fwzhjo }knfczf pocf fc

zfcwkc hl wkwzfbh

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


11/42

YFMOYBHW JF BH[OY GHLHJO

Jkmkgvlzhj1 Gowzvbiyfw hyyhknhjhw Yfxvkfyfc ghbikow jf gobpoyzhbkfczo bw

pyomvcjow Gologhy h lhw pfywochw fc goczftzo cvf}o, goc

cvf}hw mvcgkocfw, yfwpocwhiklkjhjfw o yflhgkocfw

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


12/42

LKJFYHQNO Yfxvkwkzo mvcjhbfczhl poy ihgdf fczyf xvkfcfw

pfygkifc ifcfmkgkow jf lh zyhcwmoybhgkc { low

phyzkgkphczfw phwk}ow jf lh zyhjkgkc gvlzvyhl#

Pyogfwo jf ghbiko1 ]kwkc jf mvzvyo, fwzyhzfnkh,

jkyfggkc, bozk}hgkc#

FL GOCZHJOY

PILKGO[ FL LKJFYHQNO


13/42

LKJFYHQNO1 ]KWKC

GHYHGZFYWZKGH bw kbpoyzhczf BFZH KJFHLKQHJH xvf wf moyah fl ljfy FWZYHZFNKH1 Lcfhw jf hggkc fc }ow jf lh

}kwkc# JKYFGGKC1 Bw xvf plhckmkghy, bhyghy yvbio,

bozk}hy, nfcfyhy gobpyobkwo golfgzk}o#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


14/42

LKJFYHQNO1 ]KWKC

Co kncoyhy yhwnow jf kjfczkjhj { gyffcgkh, pvfwyfxvkfyf ghbikhy bkyhjh jfl fczoyco, yfplhczfhyyolfw, kcco}hy fc zojo lo cfgfwhyko#

Lh ]KWKC fw vc hzykivzo mvcjhbfczhl jfl ljfy1Kbhnfc bfczhl jf vc mvzvyo jfwfhilf { powkilf#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


15/42

LKJFYHQNO1 ]KWKC

ZYHCWMOYBHGKOCFW MHLLKJHW1

Wvflfc wfy fl yfwvlzhjo jf bvgdow plhcfw,

bvgdow pyonyhbhw, bvgdhw jkyfgzk}hw, pfyopogo o chjh jf }kwkc#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


16/42

LKJFYHQNO1 ]KWKC

Ftkwzf Lkjfyhqno gvhcjo h phyzky jf lh }kwkc wfoiwfy}h ghpzhgkc jf lh yfhlkjhj, kcco}hgkc,

gyfhzk}kjhj, hczkgkphgkc, gobvckghgkc, hzfcgkch wvioyjkchjow, gyfhgkc jf fxvkpow fmkgkfczfw#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


17/42

LKJFYHQNO1 GHYHGZFYWZKGHW

BHT ^FIFY1 Gvhlkjhjfw jfl Ljfy

Ljfy { ghvwh woc kcwfphyhilfw

Phwkc Bfwvyh Wfczkjo jf yfwpocwhiklkjhj ]KWKC jf lhyno hlghcgf

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


18/42

LKJFYHQNO1 BOJFLOW BFCZHLFW

Co wlo }fy lh yfhlkjhj# Gobpyfcwkc bwpyomvcjh kbplkgh gocwkjfyhy bojflow bfczhlfw}knfczfw#Pfywkwzfcgkh jf bojflow bfczhlfw1 Wf jfif hlghygzfy zgkzo xvf powffc#Bvgdhw ivfchw kjfhw co pyowpfyhc poy gdoghygoc bojflow bfczhlfw#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


19/42


Low Ljfyfw h{vjhc h lh nfczf h yffwzyvgzvyhy wv}kwkc jf lh yfhlkjhj, pfcfzyhy fc lh ghvwhpyomvcjh jf low pyoilfbhw, jfwgviykyopoyzvckjhjfw#

Kcmlv{fc woiyf lh }kwkc jfl gocavczo fc zyfwck}flfw1 Dfgdow, phvzhw jf gobpoyzhbkfczo {fwzyvgzvyh#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


20/42


Ljfyfw1 Pfcwhjoyfw jf wkwzfbh# Hzkfcjfcbfcow h dfgdow gozkjkhcow { bw h mvfyqhw jflghbiko#

Pyogfwo bozk}hjoy1 Goc}fcgfc woiyf }hloykczycwfgo jfl fwmvfyqo { wv yflhgkc goc fl lonyopyfzfcjkjo# Zyhcwbkzfc mf fc vc bhhchftkzowo#

FL GOCZHJOY PILKGO

[ FL LKJFYHQNO


21/42

LKJFYHQNO [ NFYFCGKH

Wk ikfc lh afyhyxvh ozoynh ghphgkjhj phyh kcmlvky,woc low wvioyjkchjow xvkfcfw jfzfybkchc wk wffw ljfy o co#

Hvzoykjhj moybhl poy w bkwbh co nhyhczkqhlkjfyhqno# Phyh xvf wfh pfybhcfczf, fl ghbiko yfxvkfyf

bw lkjfyhqno#

FL GOCZHJOY PILKGO[ FL LKJFYHQNO


22/42

LKJFYHQNO [ NFYFCGKHJKMFYFCGKHW

Woc jkmfyfczfw { gobplfbfczhykow

NFYFCGKHY1 Bhcfahy lh gobplfakjhj

LKJFYHY1 Bhcfahy fl ghbiko# H bh{oy ghbiko,bh{oy cfgfwkjhj jf lkjfyhqno#



23/42


NFYFCZF1 Plhcfh, mkah bfzhw ${ bojo jfhlghcqhylhw+, hjbkckwzyh yfgvywow, fwxvfbhbfzjkgo

LJFY1 Wfhlh yvbio, zyhcwbkzf }kwkc jf mvzvyo{ fwzyhzfnkh phyh hlghcqhylh# Jfbvfwzyh phwkc#



24/42


NFYFCZF1 Ghphgkjhj phyh gvbplky plhcbfjkhczf oynhckqhgkc { hjbkckwzyhgkc jf

pfywochl# Gyfhgkc jf fwzyvgzvyh goypoyhzk}hgoc kcjk}kjvow kjcfow, jflfnhgkc jfyfwpocwhiklkjhj { bhczfckbkfczo wkwzfbh jfgoczyol#



25/42

LKJFYHQNO [ NFYFCGKH

JKMFYFCGKHW

LJFY1 Hlkcfhbkfczo jf lh nfczf# Gobvckghcvf}o yvbio h xvkfcfw zkfcfc ghphgkjhj phyh

hybhy gohlkgkocfw, gobpyfcjhc lh }kwkc { wfgobpyobfzhc h hlghcqhylh#



26/42


NFYFCZF1 Gvbplkbkfczo jf vc plhc# Jkyknf,goczyolh { yfwvfl}f pyoilfbhw#

LJFY1 Pyojvgf ghbikow phyh hlghcqhy }kwkc, logvhl yfxvkfyf bozk}hy f kcwpkyhy#



27/42

NFYFCZF LJFY

Jkyknfczfw xvf co lkjfyhc ghwk cvcgh vynfc lowvmkgkfczf#

Wvifwzkbhc lh cfgfwkjhj jf vch gohlkgkc mvfyzf,

wlo moybvlhc plhcfw o pyfwvpvfwzow $co}kwkocfw ck fwzyhzfnkhw+, co gobvckghc ckkcwzkzvgkochlkqhc cvf}ow fcmoxvfw#



28/42

NFYFCZF LJFY

Fl lkjfyhqno fw phyzf gyfgkfczf jfl zyhihao jf lhjkyfggkc, pfyo gvhcjo wf pkjf h jkyfgzk}ow xvflkjfyfc, wlo nfyfcgkhc bw kczfcwhbfczf#

Co zojow pvfjfc wfy ivfcow fc hbihw gowhw,pfyo goc}kfcf ghphgkzhywf phyh jfwfbpfhy ikfclow jow phpflfw#



29/42

NFYFCZF LJFYFczyf low fyyoyfw jf jkyfggkc wf cozhc1

Bhcfao jfl ghbiko wkc lkjfyhqno Hjbkckwzyhgkc jf pfywochl wkc bozk}hy wv

jfwfbpfo { ghphgkzhgkc# Mvcgkochbkfczo yvzkchyko wkc hwvbky ykfwnow ck

hpyo}fgdhy opoyzvckjhjfw#



30/42

NFYFCZF LJFY

Vch wlkjh yfj jf yflhgkocfw kcmoybhlfw fw lhihwf phyh vch whch fwzyvgzvyh goypoyhzk}h1H{vjh h yfwol}fy gocmlkgzow { pyojvgky }kwkocfwvckjhw { gobphzkilfw fc }fq jf jkwzhczfw {gobpfzkzk}hw#

Hlkcfhy gocllf}h jflfnhy pojfy bw xvf gvhcjowlo wf oynhckqh#



31/42

NFYFCZF LJFYBOZK]HY ]FYWVW GOCZYOLHY

Lh yfwkwzfcgkh hl ghbiko wf wvpfyh goc bozk}hgkc Wfhlhbkfczo jf yvbio1 Ghbkco hpyopkhjo

Hlkcfhgkc1 Kbpvlwo hl bo}kbkfczo Bozk}hgkc1 Fcfynh phyh lh kckgkhzk}h { lh

wvpfyhgkc jf oiwzgvlow



32/42

NFYFCZF LJFYBOZK]HY ]FYWVW GOCZYOLHY

Gvhlxvkfyh xvf wfh fl mkc xvf vco pfywknh, {gvhlfwxvkfyh wvw hpzkzvjfw, wkc vch mvfyzf

bozk}hgkc phyh llf}hylo h lh pygzkgh, fw jfgky,wkc gobpyobkwo fbogkochl, co wf llfnh bv{lfaow# Chjh nyhcjf fc fwzf bvcjo wf dhhlghcqhjo ahbw wkc phwkc, jkao Dfnfl#

$Yoifyz E# Goopfy { H{bhc Wh~hm1 Lh kczflknfcgkhfbogkochl hplkghjh hl lkjfyhqno { h lhw oynhckqhgkocfw+


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NFYFCZF LJFYPYOGFWO JF GHBIKO $Aodc P# Eozzfy+

Gvhcjo low jkyfgzk}ow lonyhc kczyojvgky fc lhwoynhckqhgkocfw vc ghbiko jf hlnvch wknckmkghgkc,

nfcfyhlbfczf wf jfif h xvf dhc hjflhczhjo vcpyogfwo jf ogdo fzhphw, gobplfao { gowzowo, xvfco pvfjf dhgfywf jf nolpf, o jf vc jh phyh ozyo#



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)[ hxvfllow xvf poy opoyzvckwbo whlzhc hlnvcowphwow, o low jhc fc vc oyjfc kcgoyyfgzo, yhyh }fq

oizkfcfc lo xvf xvkfyfc#



35/42


Fc low fwmvfyqow jf ghbiko ftkzowow, lh Nfczf wf bvf}fh zyh}w jf 4 fzhphw1

8# Gyfh vc wfczkbkfczo jf vynfcgkh#9# Hybh vc fxvkpo mvfyzf phyh jkyknky#7# Moybvlh vch }kwkc hpyopkhjh#:# Gobvckgh hbplkhbfczf lh cvf}h }kwkc#6# Jh h low fbplfhjow fl pojfy jf hgzvhy woiyf

fwh }kwkc#


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NFYFCZF LJFY

PYOGFWO JF GHBIKO $Aodc P# Eozzfy+

=# Pyojvgf wvmkgkfczfw yfwvlzhjow h goyzo plhqophyh lonyhy gyfjkiklkjhj { jfwfcnhhy h lowgckgow#

># Nfcfyh bpfzv { lo vzklkqh phyh fcmyfczhy lowpyoilfbhw bw hyjvow jfl ghbiko#

4# Hcglh lh cvf}h gocjvgzh fc lh gvlzvyh jf lhoynhckqhgkc#


37/42

NFYFCZF LJFYGBO FCMOGHC WV ZYHIHAO LOW

FAFGVZK]OW FMKGHGFW $Aodc P# Eozzfy+

Phyh fczfcjfy poy xv low nfyfczfw fmkghgfw wfgobpoyzhc gobo lo dhgfc, fw fwfcgkhl yfgocogfypykbfyo low jfwhmow { jklfbhw ghyhgzfywzkgow jfghwk zojhw lhw mvcgkocfw, jow jf lhw gvhlfw wociwkghw1



38/42

NFYFCZF LJFYGBO FCMOGHC WV ZYHIHAO LOW

FAFGVZK]OW FMKGHGFW $Aodc P# Eozzfy+

8# Kbhnkchy lo xvf dh{ xvf dhgfy, co oiwzhczf

lh kcgfyzkjvbiyf, nyhc jk}fywkjhj, { fcoybfghczkjhj jf jhzow xvf powkilfbfczf }fcnhc hlghwo#9# Dhgfy lhw gowhw goc lh h{vjh jf bvgdhw {

}hykhjhw pfywochw, h pfwhy jf co zfcfy ckcncgoczyol jkyfgzo woiyf lh bh{oyh jf fllhw#


39/42

NFYFCZF LJFY

Wvpyfbo hgzo jfl ljfy1 Kcwzkzvgkochlkqhy lhcvf}h gvlzvyh# Fl ghbiko fw pfybhcfczf gvhcjo llfnh h

wfy lh bhcfyh gobo hxv dhgfbow lhwgowhw# Gvhcjo dh pfcfzyhjo fc lh goyykfczfwhcnvcfh jf lh oynhckqhgkc# Bkfczyhw lowcvf}ow zkpow jf gocjvgzh co wf zyhjvqghc

fc coybhw { }hloyfw gobphyzkjow, wfycwvwgfpzkilfw jf jfnyhjhgkc zhc pyoczohmloaf lh pyfwkc#


40/42

NFYFCZF LJFY[ mkchlbfczf1

Phyh kcwzkzvgkochlkqhy fl ghbiko fc lh gvlzvyhjfif bowzyhywf h lh nfczf lh moybh xvf lowcvf}ow fcmoxvfw, gocjvgzhw { hgzkzvjfw dhc

h{vjhjo h bfaoyhy fl jfwfbpfo#


41/42

[ wvpfyhywf fl wcjyobf jfl fwmvfyqo kczkl$xvf wf nfcfyh gvhcjo wf hihcjoch fl

fbpfo jfwpvw jf vc zkfbpo+,zyhcwbkzkfcjo lh wfnvykjhj jf xvf wfbhczfcjy fl yvbio fc fl mvzvyo#


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EL CONTADOR PÚBLICO Y EL LIDERAZGO 1

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Transcript of EL CONTADOR PÚBLICO Y EL LIDERAZGO 1