Ethical reflections on the accounting professional: from the preventive guide to the penalty and mandatory measurements

Abstract

This article seeks to reflect on key aspects of professional accounting ethics, make available the available tools and procedures for the implementation of an ethical system, as well as preliminary propose a method of measuring and evaluating professional ethics. For this, from a documentary descriptive method, the code of ethics of the global and national profession, the regulation of research and discipline, the codes of conduct, the models of ethical systems and measurement of values are analyzed, in order to call the attention of the accounting professional on the way in which ethical training is carried out, and the need to implement a system of measurement and evaluation of ethical principles. Finally, it concludes in carrying out an integrated work to raise awareness about an ethical culture; reform its teaching, and constantly update and disseminate the tools available for this purpose; strengthen accounting, trade and business organizations with the implementation of the ethical system; and promote research that develops the measurement and evaluation system of professional accounting ethics.