Una reflexión sobre la necesidad de re-pensar la ética en la educación contable

Luis Fernando  Valenzuela-Jiménez; Yuli Marcela  Suárez-Rico

doi:10.18601/16577175.n32.08

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Valenzuela-Jiménez, L.F. y Suárez-Rico, Y.M. 2023. Una reflexión sobre la necesidad de re-pensar la ética en la educación contable . Apuntes Contables. 32 (jun. 2023), 147–168. DOI:https://doi.org/10.18601/16577175.n32.08.

Publicado: Aug 2, 2023

Actualizado: 2023-08-02

Versiones:

2023-08-02 (4)

2023-08-01 (3)

2023-06-07 (2)

2023-06-01 (1)

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https://doi.org/10.18601/16577175.n32.08

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Número

Núm. 32 (2023): Julio-Diciembre

Sección

Artículos de investigación

Términos de Licencia

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

Luis Fernando Valenzuela-Jiménez

https://orcid.org/0000-0001-6186-6682

Yuli Marcela Suárez-Rico

https://orcid.org/0000-0002-3754-6600

Resumen

Este artículo de reflexión aborda la cuestión de la ética en la educación contable y pretende, a través de argumentos teóricos, soportar la postura de que esta debe enseñarse a nivel universitario. Esto, dado que los cuestionamientos cada vez más frecuentes a la profesión contable, producto de fraudes, escándalos financieros o casos de corrupción reclaman una mirada aguda desde los fundamentos filosóficos, e invitan a repensar la manera como en los currículos se incluye la cuestión ética. Por ello, además de las reflexiones sobre las bondades de enseñar ética en la universidad, se revisan las novedosas metodologías que se están aplicando en la formación ética de los contables en diversos países, y se aportan las bases para diseñar un marco conceptual en torno a una ética contable. El documento también examina con amplitud el componente del desarrollo moral que, unido al factor técnico, le permiten al contable realizar una labor profesional ética e idónea. Se concluye que la enseñanza de la ética es fundamental para un desempeño de calidad en los contables, por lo que vale la pena instaurar programas de formación y actualización en los temas que le brinden al profesional las salvaguardas necesarias en la lucha contra la corrupción y el fraude.

Palabras clave:

ética;

contabilidad;

desarrollo moral;

independencia,

gap de expectativas;

enseñanza universitaria

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