Abstract

BEDOYA-PARRA, Luz Andrea; SANCHEZ-MAYORGA, Ximena  and  SANCHEZ-CABRERA, Samuel. Ethics and social responsibility as comprehensive training mechanisms for the professional practice of the accountant. Entramado [online]. 2021, vol.17, n.2, pp.146-161.  Epub Jan 24, 2022. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.2.7829.

Summary this document is a reflection focused on the field of professional ethics, specifically teaching, representing a purpose of analysis and social responsibility in terms of training, as a support mechanism to combat corruption. It is based on documents issued by different authors working on accounting, ethical, educational and social responsibility issues, as well as the review and analysis of the international code of ethics for professional accountants, and guidelines of the IAESB International Accounting Education Standards Council, addresses in a timely manner reflections that allow to understand how ethics influences the formation of the accountant, in order to create in it values directed towards the general interest, where social responsibility in the exercise and development of its functions are fundamental pillars in the figth against corruption, therefore it is necessary to have new reflective, formative and integrative looks of individuals who, in the light of a development of doing, do not lose that essential component of being with all that is implied by such integrality through visions that not only focus on teaching an eminently financial field. The accountant of the present and the future must have an integrative, multidimensional and multidisciplinary perspective to understand the current context and face the problems that it demands of us.

Keywords : Accounting; accounting professional; ethics; globalization; social responsibility and teaching.

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