La Ethical training of the professional in economic sciences in the degree and postgraduate. Part I

Abstract

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 –