Ethical training of the Public Accountant in Higher Education Institutions in Colombia Formación ética del Contador Público en Instituciones de Educación Superior en Colombia

Abstract

The development and the power to execute the accounting profession requires delicate requirements and great commitment from the professionals, the public accountant is the person in charge of watching over, procuring, guaranteeing the economic growth in the companies, both natural and legal persons trust fully in these professionals at the time of declaring income or delivering their patrimony for the growth of this same in the case of the companies.  It is for this reason that the need to train people enriched in ethical and moral values is born, at the time of exercising their profession people must be transparent, educated, honest, especially academically qualified and trained to successfully perform their work. The education comes from the home where the human being is formed in values and morality, but this is fed back in what becomes a second home; the school, college, university, the public accountant is a professional who through his work is trained to give public faith and this is born according to the importance and priority that is taken to the profession, this we can verify through the curriculum or academic program according to each institute of higher education, if they are perfectly aligned as indicated by the standard in the country, since the government established parameters not only for accounting education but for the educational community in general. It is necessary that all people regardless of their professional career be an example and growth for society, fit and able to face challenges and especially to adopt globalization which is what companies are looking for, adding that thanks to the international accounting standards this is already today for many companies a dream come true.