The ethical identity of the public accountant and the success of the Code of Professional Ethics

This bibliographic review article, focuses on the construction of the ethical identity of the public accountant, through the analysis of the points of view of Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin and Lindawati. Starting from the construction of the identity of the individual (public a...

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Publicado en:Revista de Investigación Valor Contable
Autor principal: Avendaño Calderon, Orlando
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2022
Materias:
Ética
Moral
Identidad
Código de Ética
contador público
Ethics
morals
identity
ethical code
public accountant
Acceso en línea:Ver en el sistema de origen
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Sumario:This bibliographic review article, focuses on the construction of the ethical identity of the public accountant, through the analysis of the points of view of Kant, Nietzsche, Taylor, Habermas, Lehman, Gaffikin and Lindawati. Starting from the construction of the identity of the individual (public accountant), going through the importance of discourse, not as a simple language, but as a reflective form of argumentation. There are some cases of financial scandals that justify the establishment of a Code of Professional Ethics, the success of which is achieved through the adherence (and submission) of public accountants to codes of conduct, which would facilitate the construction of an ethical identity that would make the public accountants will act with strong morale.
ISSN:2413-5860
2410-1052

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