The paradigm of ethics in accounting training and the approach of its participants El paradigma de la ética en la formación contable y el enfoque de sus intervinientes

Abstract

Currently the world lives a situation called corruption, where culture and the economy are the excuse of the public media as the trigger for the failures of some positions held under the different professions of a country, thus coming to discuss the issue of ethics of a professional, trying to delve more deeply into the need for training of each individual as an indispensable process that must be accessed to strengthen the ability to assume their role in professional society. Being that ethics is the value by which the behavior of the human being in society is evaluated, the power of decision of good or evil, understanding the principles of integral, honest and honest performance in the work environment of an individual within of his profession, area, department, job or duty delegated under his responsibility. Given the previous guidelines about ethics in general and professional, we intend to present with this article some paradigms that have been generated over the years in the accounting field, why they have been generated, the thinking of those who intervene, the consequences and the benefits that the neglect to maintain, carry out, encourage and / motivate professional ethics has brought with it. Let us clarify that a public accountant is a person with a decisive responsibility in society, his actions are subject to tax processes of people and organizations where he is the one who gives public faith of the accounting and financial information.