Teaching of professional ethics in Public Accounting. Analysis of 15 syllabus in Colombia
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Keywords
Ethics, Responsibility, Education
Abstract
The objective of this text is to analyse the inclusion ofinternational Accounting Education Standards (NIES) fromethical aspects in 15 Universities, Considering that theprocess of convergence with international standards pointsto the standardization of Dissemination of accountinginformation and the improvement of its quality, and that thepackage of accounting standards is accompanied by otherelements such as education standards and the code ofEthics of the IFAC, the objective was to analyze the syllabusof the subjects of Ethics, after the adoption of the IFRS onthe basis of law 1314 of 2009, including a foreign university,the analysis determined that there is no unity in thecontents and purposes of the subjects.
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Juan Carlos Ruíz Urquijo, University Corporation God's Minute
Teacher-Researcher University Corporation Minuto de Dios, Master in Sustainable Development and Environmental Management Francisco José de Caldas District University, Specialist in Natural Resources Management Francisco José de Caldas District University. Public Accountant National University of Colombia
Efrén Danilo Ariza Ruiz, University Foundation of the Andean Area
Economist National University of Colombia, Graduated Master in Sociology National University of Colombia, Master in Latin American Philosophy Santo Tomás University, PH.D © in Philosophy Santo Tomas University. Research professor University Foundation of the Andean area. Research Group QUIPUS Faculty of Administrative, Economic and Financial Sciences.