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Importance of Ethics in the Training Process of Students of the Public Accounting Program, CEAD Santa Marta
One of the most significant challenges facing the public accounting profession is linked to the ethical behavior of the professional, where the lack of knowledge of ethical principles affects the integrity and trust of the accounting activity. The purpose of this study is to analyze the importance of accounting ethics in the training process of students of the public accounting program at UNAD, CEAD Santa Marta. A bibliographic review of Law 43 of 1990 and the effects it has on the professional training of the student is made. To carry out the study, structured surveys will be carried out, with the purpose of understanding how students perceive the application of the ethical principles of the public accountant in the performance of their duties and to evaluate the relevance of these principles in their academic training. This research will be carried out on students of the public accounting program who have seen and approved the course on ethics and social responsibility for the management of organizations, which raises the issues related to the ethical principles of the public accountant.
