Etica de la empresa

During the nineteenth century, instruction in accounting just beginning to develop, although recognized as a substance essential for the proper exercise and rationality of certain economic activities, in particular the commercial type. Attempts by the State and individuals to consolidate some training in this area, were still very weak and had a secondary role in the educational system of thecountry. Although conditions were not for that accounting as a discipline and accounting profession took off, because the country had taken off either industrially, most agricultural production was, especially coffee and just beginning to develop an internal market for some intensity.

In the early twentieth century (1900-1929) there were efforts to link trade education to higher educationinstitutions, in response to the need to give this business one career counseling. The programs developed trading centers attached to universities were much like those of the business schools of secondary, ie, did not differ in terms of their depth and content, although some preference was given when perform a work activity. In the private sector was more progress, especially in the last years of thedecade of the twenties.

Between 1929 and 1951, business education extends throughout the country, especially on commercial or large industrial cities. Its prevalence in such religious schools gave it the following characteristics: Regal discipline, spirit, methodical, practical, traditional ideological, dogmatic and uncontroversial.

In 1952 the Colombian educational system reforms led to thedesignation of "university" to the next level. Thus was born the technical university. During the next ten years, a series of basic conflicts around the significance of the practice of accounting, to the development of accounting education and the model of regulation of the profession. In this period, created the first private schools accounting.

In 1960 Law 145 was enacted that clearly assumedthe primary criteria of the professions, according to sociology, which are:

1. Technical training in order and the institutional procedure that gives validity: It unified the requirements for registration as a certified public accountant (obtained in a corresponding title Colombian or foreign authority or title recognized economist with the corresponding power of academic subjects that servicesrequired for asemejársele). However, it acknowledged the existence of CPAs, provided they demonstrate their professional skills based on his experience in comparable positions.
2. Accuracy of the ability to use such a component in some form of use. The law provided where needed quality in public accounting: as auditor of various societies, to authorize bank balances, industrial or commercialcompanies, to act as an expert in disputes of a technical and accounting, to certify reports or statements accounts, etc..
3. Having an institutional environment to ensure that those powers will be used responsibly. With the law specified the composition of the Central Board of Accountants and their functions were purely of a disciplinary nature.
In the following years the 60 most influential peoplein the characteristics assumed by accounting programs were private academic bodies. Their proposals sought to amend the student's training toward a more modern sense.

In the decade of the '80s, the Colombian university is in crisis due to the indiscriminate expansion of higher education system, the failure of educational planning policies, the limited relevance and contribution of professionaldevelopment model and and the backlog of training content, a crisis which the accounting is no exception. The need to leave the technical and instrumental conception of the discipline required to consolidate the theoretical and identify the scientific basis of the principles by which to be governed, which deference to the powers who are interested simply by preparation professionalizing and...