Publicación: Formación ética del contador público de las universidades con sede en el municipio de Villavicencio.
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Due to the unfortunate cases where public accountants have been involved that cast doubt on his professional ethics, this article focuses on analyzing the ethical education of the public accountant in preventing sanctions, for it is taken as case headquarters Villavicencio Cooperative University of Colombia. To meet the targets a descriptive study, supported by the mixed approach (qualitative and quantitative), taken as population students Public Accounting Program of the Cooperative University of Colombia in Villavicencio came forward, like teachers who orient the various courses that make up the program, who were consulted in the form of survey (students) and interviews (teachers) to obtain the results which are reflected below. Among the results are that the Public Accounting Program UCC headquarters Villavicencio has an academic foundation that takes into account the ethical professional training in this regard both teachers and students are aware of the importance of the practice of ethics for the support of public faith, although the latter demonstrate their ethical flaw in training.