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

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 fraud...

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Autores:
Valenzuela-Jiménez, Luis Fernando
Suárez-Rico, Yuli Marcela
Tipo de recurso:
Article of journal
Fecha de publicación:
2023
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
spa
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/15220
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/15220
https://doi.org/10.18601/16577175.n32.08
Palabra clave:
Ethics;
Accounting;
moral development;
Independence,
Gap of expectations;
University Teaching
ética;
contabilidad;
desarrollo moral;
independencia,
gap de expectativas;
enseñanza universitaria
Rights
openAccess
License
Luis Fernando Valenzuela-Jiménez, Yuli Marcela Suárez-Rico - 2023
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oai_identifier_str oai:bdigital.uexternado.edu.co:001/15220
network_acronym_str uexternad2
network_name_str Biblioteca Digital Universidad Externado de Colombia
repository_id_str
dc.title.spa.fl_str_mv Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
dc.title.translated.eng.fl_str_mv A reflection on the need to re-think ethics in accounting education
title Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
spellingShingle Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
Ethics;
Accounting;
moral development;
Independence,
Gap of expectations;
University Teaching
ética;
contabilidad;
desarrollo moral;
independencia,
gap de expectativas;
enseñanza universitaria
title_short Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
title_full Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
title_fullStr Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
title_full_unstemmed Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
title_sort Una reflexión sobre la necesidad de re-pensar la ética en la educación contable
dc.creator.fl_str_mv Valenzuela-Jiménez, Luis Fernando
Suárez-Rico, Yuli Marcela
dc.contributor.author.spa.fl_str_mv Valenzuela-Jiménez, Luis Fernando
Suárez-Rico, Yuli Marcela
dc.subject.eng.fl_str_mv Ethics;
Accounting;
moral development;
Independence,
Gap of expectations;
University Teaching
topic Ethics;
Accounting;
moral development;
Independence,
Gap of expectations;
University Teaching
ética;
contabilidad;
desarrollo moral;
independencia,
gap de expectativas;
enseñanza universitaria
dc.subject.spa.fl_str_mv ética;
contabilidad;
desarrollo moral;
independencia,
gap de expectativas;
enseñanza universitaria
description 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.
publishDate 2023
dc.date.accessioned.none.fl_str_mv 2023-06-01T11:04:58Z
2024-06-07T06:02:32Z
dc.date.available.none.fl_str_mv 2023-06-01T11:04:58Z
2024-06-07T06:02:32Z
dc.date.issued.none.fl_str_mv 2023-06-01
dc.type.spa.fl_str_mv Artículo de revista
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6501
http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.spa.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.content.spa.fl_str_mv Text
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/article
dc.type.local.eng.fl_str_mv Journal article
dc.type.redcol.spa.fl_str_mv http://purl.org/redcol/resource_type/ART
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.identifier.doi.none.fl_str_mv 10.18601/16577175.n32.08
dc.identifier.eissn.none.fl_str_mv 2619-4899
dc.identifier.issn.none.fl_str_mv 1657-7175
dc.identifier.uri.none.fl_str_mv https://bdigital.uexternado.edu.co/handle/001/15220
dc.identifier.url.none.fl_str_mv https://doi.org/10.18601/16577175.n32.08
identifier_str_mv 10.18601/16577175.n32.08
2619-4899
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url https://bdigital.uexternado.edu.co/handle/001/15220
https://doi.org/10.18601/16577175.n32.08
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dc.relation.bitstream.none.fl_str_mv https://revistas.uexternado.edu.co/index.php/contad/article/download/8723/14505
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dc.relation.citationedition.spa.fl_str_mv Núm. 32 , Año 2023 : Julio-Diciembre
dc.relation.citationendpage.none.fl_str_mv 168
dc.relation.citationissue.spa.fl_str_mv 32
dc.relation.citationstartpage.none.fl_str_mv 147
dc.relation.ispartofjournal.spa.fl_str_mv Apuntes Contables
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dc.rights.spa.fl_str_mv Luis Fernando Valenzuela-Jiménez, Yuli Marcela Suárez-Rico - 2023
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spelling Valenzuela-Jiménez, Luis FernandoSuárez-Rico, Yuli Marcela2023-06-01T11:04:58Z2024-06-07T06:02:32Z2023-06-01T11:04:58Z2024-06-07T06:02:32Z2023-06-01Este 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.This reflective article addresses the question of ethics in accounting education and aims, through theoretical arguments, to support the position that it should be taught at the university level. This, given that the increasingly frequent questioning of the accounting profession, as a result of fraud, financial scandals or corruption cases, demand a sharp look from the philosophical foundations and invite us to rethink the way in which the ethical issue is included in the curricula. For this reason, in addition to the reflections on the benefits of teaching ethics at the university, a review of the new methodologies that are being applied in the ethical training of accountants in various countries is carried out and the bases for the design of a framework are provided. concept for accounting ethics. The document also extensively examines the component of moral development that, together with the technical factor, allows the accountant to carry out an ethical and suitable professional work. 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