Importancia de la formación ética en los estudiantes de Contaduría Pública. Análisis de Caso Universitaria Agustiniana

Abstract

According to the report presented by the Central Board of Accountants in recent years has shown the participation of the accounting professional in acts of corruption, without counting the multiple judges who have imposed an accountant and the loss of prestige at the professional level and public, such is the case of Interbolsa, SaludCoop and Reficar, which have been very important corruption scandals in the country. As students of public accounting at the Augustinian University, we are aware that we need guidance, updating, autonomous and empirical work that allow us to know and experience diverse situations that threaten our values and principles where our own interests influence behavior and decisions. Therefore, the document will initially present the methodology developed, then we will review the findings and contributions, initially observing the meanings of ethics and the different currents that exist around this topic, and then observe the importance of training in this field for professionals of Public Accounting and especially for students who are studying this career in the Augustinian university. Finally, the conclusions obtained as a result of the investigation will be shown in the document, in which we identify the commitment of the University of Austin with its community, providing an ethical approach in its academic programs and the necessary tools so that the student can act in the best way in any situation.