El Papel de la Universidad en la Mejora del Comportamiento Ético de los Profesionales Contables
The Role of University in the Improvement of Professional Accountants Behaviour
Resumen
Si se acepta la hipótesis que la actuación de los profesionales contables no satisface las demandas sociales, debemos preguntamos acerca de las alternativas que se deben desarrollar para conseguir que la modificación en el comportamiento vaya en la dirección esperada por la sociedad. Este trabajo tiene como principal objetivo iniciar un debate entre los profesores universitarios de contabilidad españoles sobre la importancia y los mejores medios para llevar a cabo la integración de la ética en el currículum contable. En este sentido, y tomando como base la experiencia americana se analizan los objetivos a perseguir, el contenido y técnicas de enseñanza, y la persona idónea para formar en esta materia a los futuros profesionales contables.
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