Atribución-NoComercial-CompartirIgual 4.0 Internacional (CC BY-NC-SA 4.0)Girado Sierra, Jesús David2023-11-292023-11-2920092011-7240https://repositorio.uniremington.edu.co/handle/123456789/1884http://fer.uniremington.edu.co/ojs/index.php/PYP/article/view/105Cicerón, poniendo a dialogar la filosofía y el derecho, hace una lectura de la justicia, en cuanto virtud hacian donde todas las virtudes se dirigen, como ejercicio de lo correcto, como el fin hacia donde los actos de todos los hombres, pero sobre todo de los gobernantes, deben estar orientados. De aquí que sea condición necesaria para la construcción de los Estados mediante la correcta adminstración de lo público.From the new reality arising from the Covid-19 pandemic, accounting is of fundamental importance for the continuity of companies. In view of this, the present study aimed to investigate the work of the accounting professional and observe how the work tool was used in the home office format. The methodology regarding the objectives is descriptive, regarding the approach, it is quantitative and, for the procedures of data collection and analysis, a questionnaire was elaborated. The research sample comprised a quantitative of 18 offices. The results show that 39% of the offices are more than 10 years old and the vast majority have up to 5 employees. It was observed that the offices, even satisfied with their performance during the home office period, still prefer to continue their activities in a traditional way. Only 8% said they were dissatisfied with the performance of home office activities. Therefore, it is clear and evident that the home office modality is an option for cases adverse to face-to-face work and that it is not present in the plans of the Floriano-PI offices, despite having been considered a modality with satisfactory results.12 p.application/pdfspaDerechos Reservados - Corporación Universitaria Remington, 2026justiciahonestidadvirtudleyRepúblicaGobiernoEstadoArtículo de revistainfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2