| Sumario: | This paper addresses corruption and the role of accountants in this issue, evidencing the lack of ethical attitude. The consequences for the society are named and the expected excellent performance of the accountants in his professional activities is framed. The main professional ethical principles that regulates the profession in Colombia are summarized, as well as with the advent of the International Financial Reporting Standards (IFRS), where professional criteria and ethical principles took on greater importance. To this end, a qualitative and inductive research was carried out, through the review of several scientific articles taken from academic databases, and taking into consideration the applicable regulations. As additional results, we highlight the six areas of training that Higher Education Institutions must address in the formation of future accounting professionals, highlighting the relevance of the socio-humanistic component. The reasons about the importance of ethical content are documented, and some recommendations are presented for the inclusion of ethical training in accounting sciences.
|
|---|
Biblioteca Digital de Vanguardia