ETHICAL TRAINING FROM THE UNIVERSITY INSTITUTION. A PROPOSAL FOR THE STUDENT OF THE BACHELOR'S DEGREE IN ACCOUNTING AND FINANCE

This article intends to approach an issue of vital relevance for the future of business and society in general, given the importance of Ethical Training in the process of training accountants. From the perspective of promoting at the university level the social responsibility of the presentation of timely accounting information for internal and external users. The main objective of the work is to present a proposal to address Ethical Training in students during the teaching-learning process in Higher Education. The study is carried out in the Bachelor's degree in Accounting and Finance, analyzing the role of teaching tasks to fulfill the proposed objective. A descriptive study using theoretical methods such as historical - logical, analytical - synthetic and systemic is used, in addition to the empirical level of document analysis.