Ethical training of the professional in economic sciences in the degree and postgraduate. Part I
IFAC has established the IAESB which develops and issues pronouncements of public interest and under their own authority. It includes the International Educational Standards (IES). Through the IES can be found the essential elements for the content of the educational programs of bachelor and master...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2013
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/404 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=404_oai |
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I28-R145-404_oai |
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Universidad de Buenos Aires |
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I-28 |
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R-145 |
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Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
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spa |
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IFAC IES Ética IFAC IES Ethic |
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IFAC IES Ética IFAC IES Ethic Viegas, Juan Carlos Grisolía, Héctor Julio Ethical training of the professional in economic sciences in the degree and postgraduate. Part I |
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IFAC IES Ética IFAC IES Ethic |
| description |
IFAC has established the IAESB which develops and issues pronouncements of public interest and under their own authority. It includes the International Educational Standards (IES). Through the IES can be found the essential elements for the content of the educational programs of bachelor and master degrees with the goal to achieve international recognition, acceptance, and application.A certified public accountant must be brought up with personal ethical quality, it means the process that contributes to seek the excellence and as a result it contributes to the common good of the society. We consider that ethical contents must be present through all the program of bachelor degree. IES 3 expresses that the capacities must include knowledge, skills, principles, ethic and professional attitudes, IES 3 is sustain and reaffirmed by all the other IES. In order to allow the Accountancy profession provide high quality services orientated to the public interests, IES 4 prescribes moral principles, ethical standards, and the attitudes that a Certified Public Account must acquire during the bachelor degree program orientated to the professional qualification. IES 2 prescribes the accountant professional programs content that the students must acquire to be qualified as Certified Public Accountants. During the degree program the professional skills, moral principles, ethical behavior and professional attitude are more important than the particular knowledge of the profession obtained at the qualification moment. Masters degrees, as the pinnacle of the contemporary superior education and shaper of professional Certified Public Accountants and professional literature of the highest quality, progressively build-in the comprehensive development of the human being and the society. The objective assigned to the master’s degrees is: (a) education of specialist, (b) teachers training for a higher education and (c) the practice of the scientific investigation. The proposal is based on the need that either at bachelor and master degrees it must be incorporated ethical aspects. At the bachelor degree to include a curriculum transversal axis through all the credits referred to the ethical aspects and human rights that allow developing skills and aptitudes such as freedom respect and exercising tolerance, to promote creativity, initiative, solidarity and cooperation. To incorporate at the final thesis a whole unit to get the Professional Ethics Code studied deeply. Students at the Masters degrees have to understand how the ethical contents are intertwine with the disciplines they are studying (accountant, taxes, audit, finances, etc) Key words: IFAC - IES – Ethic – Bachelor degree – Master Degree – |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Viegas, Juan Carlos Grisolía, Héctor Julio |
| author_facet |
Viegas, Juan Carlos Grisolía, Héctor Julio |
| author_sort |
Viegas, Juan Carlos |
| title |
Ethical training of the professional in economic sciences in the degree and postgraduate. Part I |
| title_short |
Ethical training of the professional in economic sciences in the degree and postgraduate. Part I |
| title_full |
Ethical training of the professional in economic sciences in the degree and postgraduate. Part I |
| title_fullStr |
Ethical training of the professional in economic sciences in the degree and postgraduate. Part I |
| title_full_unstemmed |
Ethical training of the professional in economic sciences in the degree and postgraduate. Part I |
| title_sort |
ethical training of the professional in economic sciences in the degree and postgraduate. part i |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2013 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/404 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=404_oai |
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AT viegasjuancarlos ethicaltrainingoftheprofessionalineconomicsciencesinthedegreeandpostgraduateparti AT grisoliahectorjulio ethicaltrainingoftheprofessionalineconomicsciencesinthedegreeandpostgraduateparti AT viegasjuancarlos laformacioneticadelprofesionalencienciaseconomicasenelgradoyelpostgradopartei AT grisoliahectorjulio laformacioneticadelprofesionalencienciaseconomicasenelgradoyelpostgradopartei |
| _version_ |
1825550614626566144 |
| spelling |
I28-R145-404_oai2025-02-11 Viegas, Juan Carlos Grisolía, Héctor Julio 2013-03-13 IFAC has established the IAESB which develops and issues pronouncements of public interest and under their own authority. It includes the International Educational Standards (IES). Through the IES can be found the essential elements for the content of the educational programs of bachelor and master degrees with the goal to achieve international recognition, acceptance, and application.A certified public accountant must be brought up with personal ethical quality, it means the process that contributes to seek the excellence and as a result it contributes to the common good of the society. We consider that ethical contents must be present through all the program of bachelor degree. IES 3 expresses that the capacities must include knowledge, skills, principles, ethic and professional attitudes, IES 3 is sustain and reaffirmed by all the other IES. In order to allow the Accountancy profession provide high quality services orientated to the public interests, IES 4 prescribes moral principles, ethical standards, and the attitudes that a Certified Public Account must acquire during the bachelor degree program orientated to the professional qualification. IES 2 prescribes the accountant professional programs content that the students must acquire to be qualified as Certified Public Accountants. During the degree program the professional skills, moral principles, ethical behavior and professional attitude are more important than the particular knowledge of the profession obtained at the qualification moment. Masters degrees, as the pinnacle of the contemporary superior education and shaper of professional Certified Public Accountants and professional literature of the highest quality, progressively build-in the comprehensive development of the human being and the society. The objective assigned to the master’s degrees is: (a) education of specialist, (b) teachers training for a higher education and (c) the practice of the scientific investigation. The proposal is based on the need that either at bachelor and master degrees it must be incorporated ethical aspects. At the bachelor degree to include a curriculum transversal axis through all the credits referred to the ethical aspects and human rights that allow developing skills and aptitudes such as freedom respect and exercising tolerance, to promote creativity, initiative, solidarity and cooperation. To incorporate at the final thesis a whole unit to get the Professional Ethics Code studied deeply. Students at the Masters degrees have to understand how the ethical contents are intertwine with the disciplines they are studying (accountant, taxes, audit, finances, etc) Key words: IFAC - IES – Ethic – Bachelor degree – Master Degree – IFAC ha establecido IAESB que desarrolla y emite, en el interés del público y bajo su propia autoridad, pronunciamientos que incluyen las Normas Internacionales de Formación (Internacional Education Standards –IES-). En las IESse encuentran los elementos esenciales para el contenido de los programas de formación y desarrollo en un nivel destinado a alcanzar reconocimiento, aceptación y aplicación internacionales. Debe formarse a un contador público con calidad ética personal, entendida esta como proceso que constituye la búsqueda de la excelencia y que por lo tanto contribuya, es decir que contribuye al bien común de la sociedad. Con respecto a las carreras de grado consideramos que la ética debe estar presente en todo el contenido curricular. La IES 3 expresa que estas capacidades incluyen el conocimiento, las destrezas, los valores, la ética y las actitudes profesionales, la IES 3 esta sustentada y reafirmada en todo lo que se establece en las restantes IES. Para permitir que la profesión provea de servicios de alta calidad hacia el interés público, la IES 4 prescribe los valores, las normas éticas y las actitudes que un contador público debe adquirir durante el programa de aprendizaje tendiente hacia la calificación profesional. La IES 2 prescribe el contenido de los programas profesionales de formación en materia contable que los aspirantes deben adquirir para ser calificados como contadores profesionales. Durante toda una carrera las habilidades profesionales, los valores, ética y actitud profesionales son más importantes que el conocimiento profesional obtenido en el momento de la calificación profesional. La educación de postgrado, como la cúspide de la educación superior contemporánea y formadora de profesionales y obras intelectuales del más alto nivel, se va constituyendo progresivamente en factor esencial para el desarrollo integral del ser humano y de la sociedad. Las finalidades u objetivos que generalmente se asignan hoy a la educación de postgrado son: (a) la formación de especialistas, (b) el entrenamiento de docentes para la educación superior, y (c) la práctica de investigación científica. La propuesta se funda en la necesidad de que tanto en el grado como en el postgrado, deben incorporarse la enseñanza de la ética y para ello propone que se incluya en la formación de Grado: Un eje curricular que atraviese todas las materias que integran el pensum, y que se refiere a los aspectos Éticos y derechos humanos: Que permita desarrollar competencias y aptitudes tales como: respeto a la libertad y ejercicio de la tolerancia. Promover la creatividad, la iniciativa, la solidaridad y la cooperación; Incorporar en el Seminario de Práctica Profesional a la finalización de la carrera un módulo que profundice el estudio del Código de Ética Profesional. En la enseñanza de Postgrado se debe incluir: Es necesario que los alumnos entiendan como enlaza los contenidos éticos con las disciplinas que se imparten (contabilidad, impuestos, auditoria, finazas, etc). application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/404 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/404/730 Contabilidad y Auditoría; Núm. 36 (18): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 40 Págs. 1852-446X 1515-2340 IFAC IES Ética IFAC IES Ethic Ethical training of the professional in economic sciences in the degree and postgraduate. Part I La Formación ética del profesional en ciencias económicas en el grado y el postgrado. Parte I info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=404_oai |