ETHICS AND AXIOLOGICAL PROFESSIONAL TRAINING IN THE FUTURE OF ENGINEERING IN ACCOUNTING AND AUDITING. A GLANCE AT THE UNIVERSITY
Keywords:
training; professional ethics; values; accounting.Abstract
The engineer in accounting and auditing, whose ethical exercise of work activity requires high professional competence and responsibility in meeting the specific job functions, reasons that emerge from the daily obligation to meet the needs of financial information and be responsible for compliance tax obligations, should guide an operational, comprehensive, full and deep application of any treatment manner, taking as a starting point values like humanism, ethics, accountability, social dignity and skills inherent to his profession; tool from the Interdisciplinary Action provides answers to the dialectical relationship between the professional performance as human fulfillment and responsible for their actions in society engagement. This paper aims to describe the theoretical positions on ethics and axiological professional training of future engineering in accounting and auditing in the present University. The counter in its social function has to compromise their values, as far as humanly enforceable on the maxim that the profession involves constant externalization of personality. Axiological ethics and engineer training in accounting and auditing implies a commitment to the institution, teachers and the entire education community, as well as the active role of the student as the subject of his own training.
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Copyright (c) 2020 Israel Alfonso Gamarra Cano, Juan José Reyes Pérez, Cristian Fabricio Tinajero Jiménez, Juan Pío Salazar Arias, Edgar Marcelo Orbea Jiménez, Ringo John López Bustamante
This work is licensed under a Creative Commons Attribution 4.0 International License.
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