Determinantes en la Ética Profesional del Contador Público y/o Auditor

Abstract

To certify the quality of accounting study programs, the interamerican accounting association demands the inclusion of ethical aspects based on the IFAC Code of Ethics. This research identify ethical aspects from the Code that significantly contribute in shaping accounting students ethically as well professionally. A descriptive-mixed approach based on semi-structured survey is used as the main research methodology. Accountants as well as professional auditor with academic and business backround are surveyed. Results indicate that 17 aspects from the IFAC Code of Ethics significantly contribute in accountants education.