Abstract:

The paper examines the proposal about professional ethics courses either from an accounting approach or from humanistic areas form the curricula in 129 Public Accounting courses in Colombia, given the recent convergence to international financial information standards proposed by IFAC and its standards related in particular the International education standars (IES), we used an Neoweberian theory of splitting the business ethics about deontological ethics, which is used given public interest character’s into the accounting profession, and it was contrasting it with the proposals established by IAESB and IFAC under the IES 4. We found an equilibrium between the institutions considered so that the ethics courses in accounting are assumed by humanistic and institutional areas in her universities, but the rise of own courses with cases and methodologies is also observed since professional accounting structures.