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The year 2022 in Paraguay was marked by internal elections of political parties and scandals related to corruption, insecurity, and organized crime. Former president Horacio Cartes was elected as the new president of the governing ANR, and his candidate, Santiago Peña, won the ANR internal elections to become the ruling party’s presidential candidate in 2023. The article argues that in this context, the two traditional parties opted, paradoxically, for opposing strategies, albeit with strong personalistic elements in both cases. In a political system characterized by a combination of personalistic politics and strong party machines, Cartes achieved to dominate the political scene, despite accusations of corruption against him. We argue that he diverted the attention from the corruption charges to conservative anti-gender issues in the public agenda and used this discourse to win ANR internal elections in the second half of the year. We also show that the ossification of the Paraguayan party system had negative consequences for democracy in the country in 2022, related to the personalization of political parties, corruption scandals in politics, and increased public insecurity and drug trafficking. Although party system collapse is unlikely, we conclude the article by showing that Paraguay can offer some comparative lessons for democracy in other Latin American countries. [ABSTRACT FROM AUTHOR]

This research conducts a case study on Odebrecht, a heavy construction company, to answer the question of how an individual rationalizes crime in a corrupt organization? The study is based on the concepts of a corrupt organization, the continuum of destructiveness, moral disengagement, and rationalization. We analyze four books, artifacts on Odebrecht's culture and videos on 49 executives that collaborated in the Car Wash corruption probe. The results describe the paths employees undertake in the organization by acquiring its internal set of values, beliefs, and assumptions. These paths lead to the rationalization of corruption. This case study shows that the continuum of destructiveness starts when employees encounter unethical behavior in the organization and that their rationalization mechanism changes with time in the corrupt culture. At any point, executives can quit or blow the whistle; however, with time, it becomes more challenging to exercise either of the options. By applying and refining the continuum, this research provides an understanding of how moral disengagement and rationalization to help employees to progress in the continuum in a corrupt culture. [ABSTRACT FROM AUTHOR]

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E-government improves the functioning of state institutions for the benefit of citizens. Corruption is a phenomenon that has affected public management, undermining its foundations, its credibility and hindering the goals pursued by its institutions. The objective of this literature review is to describe e-government as a solution to the fight against corruption. The methodology used was based on the PRISMA statement, 30 studies were chosen respecting the filtering and eligibility criteria; the information on the variables was explored in the WEB OF SCIENCE and SCOPUS databases, between 2020 and 2023. The results obtained support that e-government is important to improve access to information. To reduce the cost of government, combat corruption and strengthen the role of government agencies. By developing the transparency of state management and involving society through digital interactions. It is concluded that, in order to fight corruption, governments must focus on optimizing the delivery of public services. Through the practice of e-government with the purpose of optimizing institutional quality in the provision of services. With transparent management, which contributes to the development of governance and the reduction of corruption. [ABSTRACT FROM AUTHOR]

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El pago de comisiones para disfrutar de posiciones privilegiadas en procesos de licitación, el pago de sumas de dinero para obtener o agilizar autorizaciones o para obviar algunos requisitos; o incluso la contratación de obras que nunca llegan a ejecutarse o se ejecutan solo de manera incompleta, son algunas de las múltiples situaciones de corrupción vinculadas a la contratación y que, en definitiva, pueden obstaculizar el cumplimiento de los fines del Estado en la búsqueda y garantía del bien común. Por tal razón, la corrupción se ha convertido en una constante preocupación para los Estados, que se han ocupado, por una parte, de establecer como tipo penal las diversas conductas que pueden calificarse como actos de corrupción, tal como ocurre con el peculado, el soborno o la colusión; y, por otra parte, han establecido normas para prevenirla, disponiendo obligaciones de transparencia en sus diversas actuaciones y que, en materia contractual, se traducen en el establecimiento de controles precontractuales. En este trabajo, con una mitrada comparatista, queremos explorar el rol que puede jugar el Derecho de los contratos en la prevención y sanción de la corrupción.

El presente escrito aborda la corrupción y la participación del profesional contable en dicho asunto, evidenciando la falta de actitud ética. Se nombran las consecuencias de la problemática en la sociedad y se enmarca la actuación excelente esperada del contable en el ejercicio de sus actividades profesionales. Se mencionan los principales principios éticos profesionales contemplados en la norma que reglamenta la profesión del contador público en Colombia, así como con el advenimiento de las Normas Internacionales de Información Financiera (NIIF), tomaron mayor importancia el criterio profesional y los principios éticos. Para ello, se realizó una investigación de tipo cualitativa e inductiva, mediante la revisión de varios artículos científicos tomados de base de datos académicas, y de la normatividad aplicable. Como resultados adicionales se señalan las seis áreas de formación que deben tener las facultades de contabilidad en la generación de los futuros contadores, resaltando la relevancia del componente socio-humanístico. Se exponen las razones acerca de la importancia del contenido ético para formar contadores profesionales en el futuro en los syllabus de varias reconocidas instituciones de educación superior colombianas, recomendado el contenido ideal en las temáticas de formación ética en la ciencia contable según los autores.

Este artículo ofrece una aproximación antropológica al fenómeno de la corrupción. Entendemos que el enfoque holístico de la Antropología Social y Cultural, así como su metodología, pueden contribuir a una comprensión más amplia de la corrupción como fenómeno socio-cultural. Para ello, se propone una revisión de aquellos trabajos más relevantes que abordan el análisis de la corrupción desde una perspectiva antropológica. Además, se concreta en el ámbito de la Antropología Política, entendida como la materia que posibilita un estudio especializado de estos supuestos.

La presente investigación tiene por objetivo evidenciar las prácticas corruptas cometidas por algunos oficiales reales en la caja real de la ciudad y puerto de Acapulco en 1765. Este trabajo hace una revisión de los expedientes del juicio de visita realizado por José de Gálvez, éste incluye la notificación de la visita, la recepción de denuncias o querellas, las declaraciones de testigos, la revisión de libros de cuentas, la fijación de cargos a los acusados, la formulación de descargos, la suspensión de los visitados, así como el envío del respectivo memorial al Consejo de Indias para la emisión de la sentencia. En Acapulco fueron detectados contrabandos y fraudes por parte de funcionarios reales, las platas eran extraídas sin registrar, los géneros y efectos transportados por la nao Filipinas eran introducidos ilícitamente, los libros eran ocultados, los registros eran alterados, en pocas palabras, las formalidades establecidas por la ley no eran cumplidas.

El artículo busca mostrar un acercamiento al estado que guarda el problema de la corrupción en México, así como la comprensión del modelo actual de combate a la corrupción y la incidencia que ha tenido este a partir de la reforma constitucional de 2015 donde justamente se agrega como sello principal, el involucramiento ciudadano. Si bien, hasta ahora, se han realizado múltiples esfuerzos desde el gobierno y la sociedad civil para tratar de frenar y revertir este problema que le ha causado a México un gran costo social, económico e institucional, tal parece que la semilla sembrada no ha dado los frutos esperados. Desgraciadamente, podemos concluir que muchos de esos esfuerzos, sobre todo los que corresponden al poder político, se han instrumentado solo como formas de justificar el poder y han carecido de dos ingredientes fundamentales: la participación ciudadana y la voluntad política. En lo que, sí se ha avanzado, es en el trabajo que, desde las organizaciones sociales, académicas y de comunicación, se ha llevado a cabo para analizar, proponer y visibilizar el problema, lo que, sin duda, obliga a la autoridad a actuar y rendir cuentas. Palabras clave: corrupción, política anticorrupción, estado de derecho, Sistema Nacional Anticorrupción.

Resumen La corrupción es un fenómeno con consecuencias desastrosas para el bienestar económico, social y político de nuestras sociedades. En particular, la contratación pública es vulnerable debido al elevado valor económico de sus transacciones. La presente investigación analiza el rol que las tecnologías de información pueden jugar en la lucha anticorrupción. Desarrollamos un caso basado en datos abiertos de contrataciones públicas en Costa Rica, con la finalidad de identificar los conceptos principales asociados al sistema de información subyacente. El caso muestra el potencial de las herramientas tecnológicas de análisis de redes sociales para contrarrestar la complejidad de las redes de corrupción. Asimismo, se evidencia la necesidad de disponer de un ecosistema rico en datos anticorrupción, preferiblemente en formato abierto.

This paper aims to analyze the role of corruption in social instances in Latin America, its effects and the perception that public administration has among citizens. To achieve this end, the following aspects are addressed: 1. The conceptualization of corruption, as part of a systematic framework, which distorts the scope of the public and private spheres, as well as the political, economic and power spheres, serving as a incentive for the breakdown of democratic institutions. 2. The failures of the State when it comes to dealing with corruption, which has resulted in its institutionalization, having a notable impact on public opinion, expanding through the media, making this a precarious condition within political agendas Latin American. 3. The critical review from the philosophical and legal postulates, which guide the treatment of corruption from clear and precise sanctions, which tend to strengthen the public sphere, democracy and the institutionalization of the State. It concludes in the urgency of promoting State reforms, establishing appropriate laws and sanctions for corruption cases, which, consequently, leads to the strengthening of the social fabric and the recovery of the State's credibility by the citizens. [ABSTRACT FROM AUTHOR]

Public administration is conceptualized as the set of actions carried out by state entities, at different levels of government, for the achievement of purposes, objectives and goals framed in government policies, using appropriate means and decision mechanisms for the allocation and Correct distribution of public resources for the welfare of the population. In recent decades, it has been part of the political agenda due to the phenomenon of corruption, due to the directing of resources to satisfy the personal interests of public officials, hindering equal access to essential goods and services, mainly affecting life, health and other important rights of citizens. The objective of this article is to understand corruption in public administration and the impact it generates on political, economic and social development, in the Peruvian context. A retrospective study was carried out based on a systematic review of research on the subject, whose results show corruption as the use of public resources of the State for private benefit, generating political, economic and social repercussions, violating human rights, to the detriment of the social development. [ABSTRACT FROM AUTHOR]

This article have the purpose of realizing an approximation to a new concept about the relationship quality/price in our system on public contracting, using as references the high courts from the European Union, Colombian and doctrine that allows to put a perspective from the public contracting, integrating the most important principles o our public administration and contractual and why they necessarily affect the goods providing and public services. The Colombian law 1150 from 2007, in its fifth article, determined that in the selection process in which you have technical and economical factors, the offer would be more advantageous if achieve these three concept's; a) the quality-price elements supported on scores or formulas written on the contract conditions chapter; or b) The elements of quality-price weighting that represents the best cost-profits relationship for the entity. The previous concept implies gtheat the vinculación to the interpretation process of the Good administration principle because necessarily it must be considered the cualitativo aspects that integrates the contract from the performance And value point of view. This way of thinking the public contracting is being contrasted against the Europe Union model, in which there's applied the efficiency principle, searching for a better quality without searching only the lowest price, putting as a priority el achievement of the contribuyen necessities with public contracts and public policy's, putting a plain and relatively high quality standards that the contractors have to achieve in order to aspire for the contract. [ABSTRACT FROM AUTHOR]

The reform of the Organic Law 1/2015 introduced a modern regulation of the disloyal management for private and public wealth in the Penal Code. The new regulation of the embezzlement introduced by the Organic Law 14/2022 has brought in three different levels of embezzlement: the basic type of funds appropriation, action that must be carried out for profit, which should be irrelevant since it is not an enrichment crime, it is a damage crime and no mention the disloyal management of those public funds; and two attenuated types of public wealth management, limited to the temporary use of public goods without animus rem sibi habendi and the budgetary detour. This reform also introduces the illegal enrichment crime in the Penal Code, bridging the «suspicion crime» criticism by means of its setting as disobedience crime. [ABSTRACT FROM AUTHOR]

This research work proposes a macro-model that allows detecting different probable crimes or anomalies related to corruption in public procurement processes in Colombia. To this effect, the proposed model consists of five main components: 1) specialized services that seek to identify specific situations of probable corruption (three services were proposed: the detection of similarity between technical proposals, the detection of offer manipulation, and the detection of cartels); 2) transversal services that support the transformation of the model into a software tool; 3) additional services where general situations of probable corruption are addressed, specifically the citizen alert service; 4) the explicit relationships between services; and 5) the global output of the model. In the practical experimentation stage, two of the services proposed in this research were put to the test in various scenarios. With the results obtained by some of the classical metrics of the area, the quality of the prediction obtained by the services was determined. [ABSTRACT FROM AUTHOR]

This article analyzes the relationship between successful dealing with deviant acts (i.e., acts of corruption) and social cohesion. We conducted an experimental research with 148 university students based on the subjective group dynamics theory. We informed the research participants of some corruption cases in Chile (ingroup) and Argentina (outgroup) during the last year, with two modes of efficiency in their legal control: high efficiency (95% of the cases were judged and sanctioned) and low efficiency (5% of the cases were judged and sanctioned). The mediational analysis shows that the induced ingroup effectiveness causes a better emotional climate, greater perceived collective efficiency in dealing with deviance, increases confidence in social control and reinforces national identification. We conducted a comparative analysis with a sample of Portuguese university students, finding that Chilean students have a more critical view of collective effectiveness in dealing with deviance and a moderate level of national identification. The results are related to the assumptions of the subjective group dynamics theory and show the psychosocial effects of uncontrolled and unsanctioned corruption. [ABSTRACT FROM AUTHOR]

This article intends to carry out a comparative analysis of the phenomenon of corruption in scenarios that figuratively appear to be opposed to each other. The perception derived from the corruption perceptions index places the study sample in two opposing segments, where one of the countries is classified as having the lowest corruption scores, while the other is positioned as having high corruption indexes. The relationship between criminal policies and the responses in the legal frameworks will be responsible for revealing the development and impact that the phenomenon of corruption has had in these scenarios, and according to this diagnosis, this research aims to understand the cause of corruption in each of these environments, to finally reveal whether the figures presented as corruption indexes truly obey unequivocally with the real situation regarding the presence of this problem, and if the solutions that are proposed are adequate to mitigate its occurrence. [ABSTRACT FROM AUTHOR]

This article intends to meet three objectives that were identified based on a documentary investigation: 1. Compare the levels of corruption registered in Chile, Colombia, Costa Rica, Guatemala and Mexico, 2. Study the relationship between other factors associated with a lower or higher presence of corruption in these countries. 3. Identify the most relevant causes of corruption in these nations and the programs developed to deal with them. Based on the cases of Chile and Costa Rica, the Rule of Law Index, the Executive Oversight, the Liberal Democracy Index, the Human Development Index and GDP per capita are positively correlated. In addition, it is shown that, if these indicators present poor results, as is the case in Colombia, Guatemala and Mexico, corruption increases. On the other hand, it can be seen that if such indicators are favorable, as is the case in Chile and Costa Rica, corruption decreases. [ABSTRACT FROM AUTHOR]

This article is based on the premise that public information in public procurement processes is diffuse, not very accessible and that its availability through both transparency mechanisms and the right of access to information does not guarantee the citizens' right to know. In order to argue this idea, a brief historical review of the implications of the right of access to information is made and it is differentiated from the mechanisms of transparency as public policy. Subsequently, public procurement processes are described, identifying the type of information in the process, to then analyze the information requests made to federal executive agencies during 2022. Finally, other means that have been created as tools for access to information on public procurement are analyzed. This analysis, in addition to describing how public procurement information is handled in Mexico, allows us to make proposals to strengthen both transparency and the right of access to information for citizens in a complex process such as public procurement. [ABSTRACT FROM AUTHOR]

Corruption has disastrous consequences for the well-being of societies. In particular, public procurement is a highly vulnerable factor due to the high value of its transactions. This research analyzes the role that information technologies can play in the fight against corruption. We developed a case based on open data on public procurement in Costa Rica to identify the main concepts associated with the underlying information system. The case shows the potential of technological tools for social network analysis to counter the complexity of corruption networks. It also shows the need for a rich ecosystem of anti-corruption data - preferably in an open format. [ABSTRACT FROM AUTHOR]

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This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression based on pooled data 2010-2017 of the World Bank Enterprise Surveys. The findings show that revenue underreporting is a multicausal phenomenon where taxes lose importance in the light of other determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability, sector informality and political instability. Moreover, the outcomes recognize companies' characteristics with a greater propensity to underreport sales (smaller size, selling in domestic market, from manufacturing sector, without external financing, with male entrepreneurs). Our empirical evidence is relevant for the formulation of public policies aimed at reducing revenue underreporting. [ABSTRACT FROM AUTHOR]

The phenomenon of corruption in the Latin American context has been expanding. One of the origins of the problem is the eagerness of private companies to expand the market and increase financial returns. Based on the search for information consulted in scientific databases, the objectives of this article were: a) analyze the modalities of corruption in the private sector, b) establish quantitative and qualitative comparisons between corruption in the public and private sectors, and c) identify the typologies of crimes and investigate the characterization of the profile of white-collar criminals who commit illicit acts in this sector. To mitigate the phenomenon of private corruption, an analysis of the multidisciplinary causes that induce corrupt individuals to divert their behavior to produce goods and services without social responsibility, putting private interests first, is required. [ABSTRACT FROM AUTHOR]