La ética como componente trasversal del plan de estudios para la formación del contador público colombiano

Abstract

This thesis seeks to raise and base the need to prioritize ethics as an essential component in the formation of the professional of accounting science and to determine which elements of ethics can be proposed as a transversal component of the curriculum for the formation of the Colombian public accountant, that contribute to gradually minimize the breach of the ethical principles that regulate the profession and admit to make ethics an opportunity to improve professionally and achieve a healthy coexistence in a society where constant changes mainly social, economic and cultural coexist. Changes that are setting guidelines and demanding to determine with ethical foundations, the type of person with the best human and disciplinary quality required by modern societies and especially the type of professional who is concerned to train the university institutions within the field of accounting science to contribute to sustainable development of their environment; A professional that not only must have specific knowledge of public accounting, but also must have ethical principles and values that make him or her an important element in the performance of his or her duties as a professional who gives public faith and is a depositary of social trust, who is involved in the generation of precise and necessary information for decision-making in the solution of requirements, especially in the economic and social world.