Episteme de la ética. Sentido y significado. Bases y funciones

Abstract

The following work is a proposal for a systematic analysis of a topic as important as ethics, it talks about its importance, the role of public accounting in general as the main proposal, the students of the cooperative university of Colombia being the population Take into account, to measure the quality of professional to perform in this field as future public accountants. It examines the relationship between ethics, person and professional all based on reflections from an exhaustive literary analysis based on opinions and criticism to know the current behavior, and how ethics infers from different positions from both their duty-to do, act, From the empirical, etc., arriving at conclusions to establish measures, contributions or corrections to this situation, whose only purpose is to establish ethical behavior from different positions that the students currently handle.