Publicación:

Implementación de técnicas de investigación en el proyecto modelo didáctico para la formación ética de los estudiantes de Contaduría Pública.

Resumen

In the exercise of the accounting profession the practice has shown to have greater relevance to the ethical, a sample of it are the great financial scandals of the last years both in Colombia and worldwide. Ethics has lost its importance in the chaotic world where we live today, a cause of this phenomenon is that economic entities seek to generate profits at the lowest possible cost, something contradictory to the social function that accounting and basic principles must comply with, such Reason arises the need to forge methods to recover the importance of ethical values in the exercise of the profession, complying with the appropriate guidelines, so that accounting information is understandable, reliable, comparable and useful. The implementation of research techniques in the project that has as its name the didactic model for the ethical training of public accounting students, which is led by Dr Alexander Ortiz Ocaña, seeks to raise awareness of the importance of achieving greater pedagogical accompaniment that To foster and strengthen ethical values in the development of the accounting profession, in order to generate an interdisciplinary approach in the training process of the students of the public accounting program of the cooperative university of Colombia. The techniques that will be used to construct the model will be empiricaltheoretical, essential to achieve the objective of the project, the tools that will be used are: document analysis, questionnaires, surveys, in-depth interviews, Discussion groups and participant observation, all with the purpose of looking at the perspective of students, through the reflection and analysis of moral dilemmas, situations, real problems of life and profession, which is based on a set of principles Psycho-pedagogical, taking into account, the ways to strengthen the values of students in the teaching-learning process of the university.