Ethics in the training of the public accountant and its incidence in professional practice
Through time the different analyzes or aspects that have investigated the issue of ethics and as is its impact on the formation of the public accountant are evidenced. While society as a result of technological advances and even more globalization, it is submerged to change and it is therefore that it seeks in the professional to support its companies to stay in the market. One of the professionals who are most required in companies is the public accountant, who through their experience and knowledge, contributes to the entity aid for the development and management of its finances, becoming a key file for it.
It should be noted that in its professional practice, it not only counts the knowledge acquired from it, but its ethics with which it develops its work duty, because of this cousin the image of itself and also the good name of the entity for which it works.
Currently the accounting professional has been involved in situations that have denigrated the profession, leading to society having distrust in their services and there is no longer that credibility towards hiring them. This is where he wonders how important is the professional ethics of the public accountant? And what is your degree of incidence within the professional practice of the same? This situation has generated great impact for society, but we must not ignore that today with so many things that happen, the accountant is no longer the only one immersed in this problem, since legal representatives, owners, partners, etc., of the same companies have taken the task of participating in financial frauds and it is the accountant that is falling and paying what could be said that due to lack of ethics, principles, values and moral could have avoided.
This problem has come from a long time ago, but it has not been as strong as it is being presented now and that is why there are already some writings and documents that have sought to identify what entails this sad reality.
For (Hernández, 2010), in his article Professional Ethics, an ethical problem of the public accountant? Ethics has been a problem in recent times in the professional development of the public accountant, therefore it is evident to identify the importance of the accountant’s role before society, recognizing the responsibility he has before the public, the client and his colleagues becauseThrough his public faith, he guarantees the good will and honorability of his work forging himself in the principles of professional ethics, which lead to guaranteeing their professional practice. Ethics becomes a fundamental pillar of the profession of people, especially in the accountant, since it highlights the values, duties and rights with which they must have and guarantee the service of their profession.
Today with laws, many of their values are included in order for society to work properly. However, it has been evidenced that for more laws or regulations that govern or guide the professions, there are many who have incurred to miss or violate them, having ethical misconduct, causing denigration of profession.
As this situation will not be worrying, if for (Giraldo, 2013) in its article approximation to the relationship between sociological aspects of power and professional ethics of the public accountant, it reflects how the power affects one way or another in the accounting professionalSince he as the entity’s tenor, is related to the economic and financial part of it and for various causes or aspects commits acts that go against his profession, dismeriting and giving a bad image of the profession in general.
It is there where ethics and morals must be united to counteract this phenomenon that is well known and disseminated in the country. One of the principles that the public accountant must have in his work area is that of responsibility, since for (Vargas & Católico, 2016) in his article the ethical responsibility of the public accountant, they express how the society of this country has delegatedIn public accountants a vital function in the development of organizations in order to generate information and control of it. Without clutch, the work of some public accountants, independent or employees, are developed without compliance with the ethical principles of the profession.
Proof of this, is manifested by the Central Board of Accountants, where with its high figures reveal cases of admonished professionals through behaviors that violate Law 43 of 1990 and that this directly affects the confidence transfered by society. International cases such as Enron and Worldcom who were two great American firms, declared bankruptcy when their administrators and accounting leaders incurred the manipulation of accounts, creating a credible image of it but internally they did fictitious business in order to increaseFictitious the company’s profits.
It should be noted that one of the fundamental pillars in the training of future professionals is the participation of universities and that is why (Taborda & Jiménez, 2013), there are vital elements that are part of the ethical training of the public accountant, soas well as the interference of universities in its development and the appropriation of teachers in assuming the teaching of professional ethics. Universities must be very bold when dealing with this topic, since students should not only acquire theoretical knowledge, if not being able to raise awareness from different spaces where the student in a practical way, can observe the ethical implications against decisions taken more especially in theprofession.
Additionally, (Bolivar, 2005) in his article “The place of professional ethics in university training”, addresses how significant professional ethics in university training has since to have a professional ethic, the joint training of professionals beginsby the University. The professional must not only understand both theoretical and practical skills, he must also have a personal integrity and ethical professional behavior, becoming confidence for citizens.
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