Downplaying Ethics in Public Accountant Training: A Bad Decision in Ecuadorian Universities

Abstract

Ethics is an essential element in the human being in any field that develops, either at a personal or professional level, at an individual or collective level. Ethics focuses its attention on the understanding and rational application of principles and values that guide the responsible behavior of the human being. Maintaining ethical behavior generates excellence and credibility in the professional, so this work tries to make a critical analysis of some social contradictions and responsibilities that must be assumed by all social actors. The role of universities in the training of new professionals plays a transcendental role. This article focused its attention on the curricular network offered by the Ecuadorian universities for the formation of the Public Accountant. Ethics in this field as well as in all activities of human activity becomes the fundamental pillar and basis for a development based on trust. This study concentrated the analysis on 15 universities belonging to the RUEE and has a code of institutional ethics, but only 6 of them include ethics in their curriculum as part of the curriculum in the formation of new accountants. Ethics should not be considered only as an indicator, but must seek excellence and credibility in the professional, as its mission will be to ensure collective interests.