A regional analysis of ethics in the formation of the Public Accountant as a fundamental pillar to fight corruption

Abstract

Corruption in Latin America is alarming, several corruption cases have been carried out by corrupt officials and politicians. This article proposes ethics as a fundamental pillar to combat corrupt behaviors and thus avoid the diversion of resources, in countries such as Colombia, Ecuador and Peru with emerging economies that currently top the list of countries with high corruption rates. The Ethics should attract the attention of all professionals, especially the Public Accountants, because this becomes the right hand and the strategic ally. So, it cannot and should not miss their professionalism, even worse to fail society. This work also seeks to draw the attention of universities in the region because it is their duty to train public accountants for the efficient performance of the professional attached to the faithful compliance of the legal and ethical-professional law. The present article proposed a regional analysis of the curricular matrix in the formation of the Public Accountant against the matrix of study of the best universities of the world and thus of face to learn of the best ones and to fight the corruption. In this context, education and ethics become the mechanisms to eliminate corruption