Abstract

PINZON-MEDINA, Ruth Marina. The Colombian Public Accounting Profession in the Emerging Bioethical Framework. Rev. P+L [online]. 2020, vol.15, n.1, pp.82-92.  Epub Nov 19, 2020. ISSN 1909-0455.  https://doi.org/10.22507/pml.v15n1a6.

This article aims to contribute to improving the understanding of bioethics and its importance within the professions, mainly in public accounting, from its link with the pharmaceutical industry, in the important social work of the statutory auditor, in accordance with human rights. A documentary analysis of the main bioethical currents is used together with the actions of the pharmaceutical industries in the world with the observance of the fiscal auditor. The analysis discusses the role of the profession of Public Accounting in Colombia within the emerging bioethical framework, as part of the economic sciences within its field of action in the pharmaceutical industry. The social responsibility of the "Statutory Auditor" is evidenced in the face of the avalanche of patents resulting from pharmacogenomics. Likewise, it establishes the need to incorporate the study of Bioethics within the undergraduate and postgraduate curricular planes; in accordance with the UNESCO Universal Declaration of the Human Genome and Human Rights of 1997, the Declaration of Bioethics and Human Rights of 2005 and other multilateral organizations, where Bios and Ethos are involved in the scientific work of accounting sciences, within the framework of technology and sustainable development.

Keywords : public accounting; fiscal reviewer; pharmaceutical industry; bioethics; sustainable development.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )