Resumen

MINA-BALANTA, Serveleón. Ethics and Management Accounting: Um caminho possível para atingir metas. Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.807-828. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.ecgc.

The purpose of this document is showing that ethics -as a piece of human reality- and accounting management -as the engine that pulls the performance of the internal activities of organizations under planning and control criteria- may be a necessary formula for a successful performance in the personal, work, and professional fields. This could be achieved through the promotion of teamwork for the achievement of objectives and the construction of habits aiming at a better future for everyone that is part of the undertaken project. In turn, this leads to corporate managers to become aware that internal and external customers are the reason for their existence, and that ethics begin when we, às human beings, can turn into a positive habit our lifestyle and behavior. We understand habit as a lasting behavioral mindset for the objective compliance of responsibilities, and we understand that ethics persistently strengthens the wish to improve in order to grasp the world às it is, and not simply às we would like it to be for our convenience.

Palabras clave : ethics; management; accounting; company.

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