Professional ethics is essential in the fair development of societies, in each profession there are rules to respect, which are the guidelines that guide the actions of individuals: an example of this is the profession of the public accountant, because his signature on a document is a guarantee that what is reflected therein is a reflection of reality, referring to all types of documentation addressed to natural and legal persons as well as in the financial statements of organizations. However, in many cases, this ethical criterion is not taken into account, which is when problems of lack of credibility arise, due to the damage caused to society.
he history of mankind has developed in the perennial discussion between good and bad, the actions considered good and those that are classified as bad. But this dilemma is difficult to understand without a review of the concept of ethics. Today, the exponential advance of information and communication technologies (ICT) has led to the globalization of the debate on ethics. Now, which human actions are ethical and which are not?div>
In this regard, Hijar and Chávez (2006) point out that "ethics investigates what is the supreme good, the nature and value of moral conscience, the foundation of obligation", however, the problem of ethics continues to revolve around the common good; but what is common good, to date humanity has not been able to reach an agreement. What was true before, is no longer true today, or at least there are doubts about the perception that has been made until then.
In this order, it is worth commenting that ethics is like a guide that directs the actions of individuals, to do the right thing, that which benefits society or does not cause harm. This occurs at all levels and roles of people, but it is important that it is fulfilled in professionals of any branch of knowledge, since it is decisive for society.
In the case of public accountants, it is important to note the contribution of Taborda (2013), for whom the axiology of public accounting "is understood as the area of philosophy that analyzes the nature of values, as well as value judgments, which must be taken into account in the development and training of the public accountant", therefore, the actions of public accountants in their profession must be of high responsibility.
In the case of public accountants, it is important to note the contribution of Taborda (2013), for whom the axiology of public accounting "is understood as the area of philosophy that analyzes the nature of values, as well as value judgments, which must be taken into account in the development and training of public accountants", therefore, the actions of public accountants in their profession must be of high responsibility.
In this sense, it should be mentioned that through the history of accounting it has been possible to show how it has been dedicated to account for the social, financial and economic reality of each period in the history of the companies and the financial statements of the countries. In this regard, the responsibility of public accountants when validating financial statements is emphasized. According to Catacora (2009), financial statements "represent the main product of the entire accounting process carried out in a company.
The lack of ethics arises when the accountant lends himself to endorse incorrect financial statements because in many cases they serve to benefit the organization of some commercial loans granted by some commercial banks, where figures are made up, resulting in bankruptcy due to the lack of liquidity to honor the loan installments, generating a financial crisis and thus many negative social burdens for society.
I hope you like my article and I would appreciate all your comments.
Bibliographical Reference:
1.- Catacora, C. (2009). El Fenómeno de la Inflación. Editorial Especializada. Barcelona, Spain.
2- Code of Professional Ethics of the Venezuelan Public Accountant (CEPCPV). (2010), Association of Public Accountants of the State of Lara.div>
3.- Hijar and Chavéz (2006) Diccionario de filosofía. Limusa Editores. Mexico.
4.- Taborda, Ch. (2013) The Ethical and Professional Formation of the Public Accountant. In the Metropolitan Area of Medellin. Universidad de San Buenaventura. Sectional Medellín. Faculty of Business Sciences.
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