ImpactU Versión 3.11.2 Última actualización: Interfaz de Usuario: 16/10/2025 Base de Datos: 29/08/2025 Hecho en Colombia
Análisis del efecto de la formación ético profesional de los egresados del programa de contaduría pública de la Pontificia Universidad Javeriana Bogotá en un entorno laboral
This work has as aim to analyze the effect of professional ethics training provided by the Public Accounting Program of the Pontificia Universidad Javeriana Bogota in a work environment. The methodology used initially consisted of a literature review about the requirements of professional ethical formation of a counter, specifically the IES 4 (2015), the IF AC Code of Ethics (2014) and Law 43 of 1990. With this information, an analysis with emphasis on professional ethics training guidelines, ethical principles, ethic's threat to and safeguards that an accountant must know when you are in a work environment. Subsequently, a series of circumstances developed through practice cases, which were established based on the review in the previous chapter and identifying these may be at the level of employee or as an independent. Followed by this, some questions related to professional ethics training and other ethical and safeguards it circumstances, which was consulted graduates of accounting The PUJ, through a structured survey with Likert responses in order to know their perception about ethical professional training received during their university career and performance that has taken the time to face a situation where ethical principles look infringed. It was found that the effect of training professional ethics public accounting program at the Pontificia Universidad Javeriana Bogota in a work environment is positive, since developing abilities critical thinking who allowed them to act properly against to threats affecting ethical principles. Moreover, the weaknesses in the methodologies with the ethical and professional education is approached regarding these tend to be more theoretical and are not established as structured practical experience programs were identified.