Análisis del juicio moral de estudiantes de Contaduría Pública de la Universidad El Bosque
dc.contributor.advisor | Gamboa Caceres, Ana Maria | |
dc.contributor.author | Forero Prieto, Geraldine Estefany | |
dc.contributor.author | Chavarro Angel, Karen Viviana | |
dc.date.accessioned | 2024-07-03T20:08:02Z | |
dc.date.available | 2024-07-03T20:08:02Z | |
dc.date.issued | 2024-05 | |
dc.description.abstract | La ética desempeña un papel fundamental en la práctica contable, influenciando tanto las decisiones individuales como el funcionamiento general de las organizaciones. La ética en el ejercicio de la contaduría es un tema crucial que aborda los principios morales y las responsabilidades éticas que los contadores deben asumir al ejercer sus funciones. El juicio moral hace referencia al proceso mediante el cual, en una situación particular, las personas determinan que un curso de la acción es moralmente correcto, mientras otro curso está mal (Rest, Thoma & Edwards, 1997). El desarrollo del juicio moral de los estudiantes de contaduría pública durante su proceso formativo es un tema de gran relevancia en el ámbito académico y profesional. En la presente investigación se evalúa el juicio moral de estudiantes en diferentes etapas del proceso formativo del Programa de Contaduría Pública de la Universidad El Bosque mediante la aplicación del instrumento Cuestionario de Problemas Sociomorales(DIT_Defining Issues Test; Rest, 2014). Se analizan además factores sociodemográficos como edad, género, ingresos y estado civil. Los resultados no evidencian diferencias del juicio moral de estudiantes que están en distintos semestres o entre estudiantes que han cursado asignaturas específicas de formación ética del programa (Bioética y Responsabilidad Social Empresarial y Ética) y aquellos que no las han tomado. Se resalta la importancia de la formación ética de los estudiantes de contaduría pública y se reconoce su relevancia como un pilar fundamental en el ejercicio profesional del contador público, quien actúa como un agente de confianza de la sociedad como dador de fe pública. | |
dc.description.abstractenglish | Ethics plays a fundamental role in accounting practice, influencing both individual decisions and the general functioning of organizations. Ethics in the practice of accounting is a crucial topic that addresses the moral principles and ethical responsibilities that accountants must assume when carrying out their duties. Moral judgment refers to the process by which, in a particular situation, people determine that one course of action is morally right, while another course is wrong (Rest, Thoma & Edwards, 1997). The development of moral judgment of public accounting students during their training process is a topic of great relevance in the academic and professional field. In this research, the moral judgment of students is evaluated at different stages of the training process of the Public Accounting Program at El Bosque University through the application of the Sociomoral Problems Questionnaire instrument (DIT_Defining Issues Test; Rest, 2014). Sociodemographic factors such as age, gender, income and marital status are also analyzed. The results do not show differences in the moral judgment of students who are in different semesters or between students who have taken specific ethical training subjects of the program (Bioethics and Corporate Social Responsibility and Ethics) and those who have not taken them. The importance of the ethical training of public accounting students is highlighted and its relevance is recognized as a fundamental pillar in the professional practice of the public accountant, who acts as a trusted agent of society as a giver of public faith. | |
dc.description.degreelevel | Pregrado | spa |
dc.description.degreename | Contador público | spa |
dc.format.mimetype | application/pdf | |
dc.identifier.instname | instname:Universidad El Bosque | spa |
dc.identifier.reponame | reponame:Repositorio Institucional Universidad El Bosque | spa |
dc.identifier.repourl | repourl:https://repositorio.unbosque.edu.co | |
dc.identifier.uri | https://hdl.handle.net/20.500.12495/12549 | |
dc.language.iso | es | |
dc.publisher.faculty | Facultad de Ciencias Económicas y Administrativas | spa |
dc.publisher.grantor | Universidad El Bosque | spa |
dc.publisher.program | Contaduría Pública | spa |
dc.relation.references | Abdolmohammadi, M.J., Read, W.J. & Scarbrough, D.P. (2003) Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning? Journal of Business Ethics, 42,71–81. https://doi.org/10.1023/A:1021691001119 | |
dc.relation.references | Albrecht, W. S., & Sack, R. J. (2000). Accounting education: Charting the course through a perilous future. American Accounting Association. | |
dc.relation.references | Arfaoui, F., Damak-Ayadi, S., Ghram, R. & Bouchekoua, A. (2016). Ethics Education and Accounting Students ́Level of Moral Development: Experimental Design in Tunisian Audit Context. Journal of Business Ethics, 138, 161-173. https://doi.org/10.1007/s10551-015-2643-z | |
dc.relation.references | Armstrong, M. B. (1993). Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education, 11(1), 77-92. https://doi.org/10.1016/0748-5751(93)90019-F | |
dc.relation.references | Bebeau, M. J., Rest, J. R., & Narvaez, D. (1999). Beyond the Promise: A Perspective on Research in Moral Education. Educational Researcher, 28(4), 18–26. https://doi.org/10.3102/0013189X028004018 | |
dc.relation.references | Colombia, Congreso de la República. (1990). Ley 43 de 1990, por la cual se adiciona la Ley 145 de 1960, reglamentaria de la profesión de Contador Público y se dictan otras disposiciones. Diario Oficial No. 39.602 del 13 de diciembre de 1990. https://www.redjurista.com/Documents/ley_43_de_1990_congreso_de_la_republica.aspx#/ | |
dc.relation.references | Christensen, A. L., Cote, J., & Latham, C. K. (2016). Insights regarding the applicability of the defining issues test to advance ethics research with accounting students: A meta-analytic review. Journal of Business Ethics, 133(1), 141–163. https://doi.org/10.1007/s10551-014-2349-7 | |
dc.relation.references | DeTienne, K. B., Ellertson, C. F., Ingerson, M., & Dudley, W. R. (2021). Moral development in business ethics: An examination and critique. Journal of Business Ethics, 170(3), 429-448. http://doi:10.1007/s10551-019-04351-0 | |
dc.relation.references | Dirección Nacional de Derechos de Autor. (2002). Circular No. 06 de 2002. https://www.derechodeautor.gov.co/sites/default/files/2024- 03/Circular%20No.%2006%20del%2015%20de%20abril%20de%202002.pdf | |
dc.relation.references | Guerrero-Martelo, M., Galván, G., Granados García, A., García Árias, P. & Vásquez De la Hoz, F. (2018). Validación de un instrumento para medir el desarrollo moral en el contexto de situaciones relacionadas con la corrupción. Psicogente, 21(40), 545-559. https://doi.org/10.17081/psico.21.40.2748 | |
dc.relation.references | Kohlberg, L. (1976). Moral stages and moralization: the cognitive-developmental approach. En T. Lickona (Ed). Moral development and behavior: theory research and social issues. New York: Holy, Rinehart and Winston 31-53. https://tabayyun.dohainstitute.org/en/issue038/pages/art09.aspx | |
dc.relation.references | Kohlberg, L. (1981). The philosophy of moral development: Moral stages and the idea of justice (Vol. 1). Harper & Row. https://doi.org/10.1111/j.2044-8295.1982.tb01814.x | |
dc.relation.references | Kohlberg, L. (1984). The psychology of moral development: The nature and validity of moral stages (Vol. 2). Harper & Row. https://doi.org/10.1017/S0360966900035519 | |
dc.relation.references | Pérez-Olmos, I., & Dussán-Buitrago, J. A. (2009). Validación de la prueba Defining Issues Test con estudiantes de Medicina en la universidad de El Rosario, en Colombia. Revista Electrónica de Investigación Educativa, 11 (1), 1-13. http://redie.uabc.mx/vol11no1/contenido-perezolmos.html | |
dc.relation.references | Rest, J. R. (1979). Development in judging moral issues. University of Minnesota Press. | |
dc.relation.references | Rest, J. R. (1984). Stage-wise Development of Moral Judgment: Theory, Research, and Education. Praeger Publishers. | |
dc.relation.references | Rest, J. R. (1986). Moral Development: Advances in Research and Theory. Praeger Publishers. http://hdl.handle.net/10822/811393 | |
dc.relation.references | Rest, J. R. (2014). DIT Defining Issues Test (Cuestionario de problemas socio-morales). Nau Llibres. | |
dc.relation.references | Rest, J., Thoma, S., & Edwards, L. (1997). Designing and validating a measure of moral judgment: Stage preference and stage consistency approaches. Journal of Educational Psychology, 89(1), 5-28. https://doi.org/10.1037/0022-0663.89.1.5 | |
dc.relation.references | Rest, J. R., Narvaez, D., Bebeau, M. J., & Thoma, S. J. (1999). Postconventional Moral Thinking: A Neo-Kohlbergian Approach. Lawrence Erlbaum Associates. https://www.jstor.org/stable/23361502 | |
dc.relation.references | Sánchez Vázquez, A. (1969). Ética. México, D.F: Editorial Grijalbo, S.A de C.V. https://opuslibros.org/Index_libros/Recensiones_1/sanchezvaz_eti.htm | |
dc.relation.references | Septiari, D., Helmayunita, N., Serly, V., & Sari, V. (2020). Ethics in University: Cognitive Moral Development and Gender. Journal of Asian Finance, Economics and Business, 7(12), 309-315. https://doi.org/10.13106/jafeb.2020.vol7.no12.309 | |
dc.relation.references | Shawver, T. J., & Sennetti, J. T. (2009). Measuring ethical sensitivity and evaluation. Journal of Business Ethics, 88(4), 663–678. https://doi.org/10.1007/s10551-008-9973-z | |
dc.relation.references | Smith, T. (2020). Does Economics and Business Education Wash Away Moral Judgment Competence? Journal of Business Ethics Education, 17, 89-104. https://doi.org/10.1007/s10551-016-3142-6 | |
dc.relation.references | Treviño, L. K., Brown, M. E., & Hartman, L. P. (2006). A qualitative investigation of perceived executive ethical leadership: Perceptions from inside and outside the executive suite. Human Relations, 59(2), 173–193. https://doi.org/10.1177/0018726703056001448 | |
dc.relation.references | Universidad El Bosque. (2014). Acuerdo No. 12746 de 2014. Política de propiedad intelectual. https://www.unbosque.edu.co/sites/default/files/2022-03/C-00089-Poli%CC%81tica%20propiedad%20intelectual.pdf | |
dc.rights | Attribution-NonCommercial-ShareAlike 4.0 International | en |
dc.rights.accessrights | info:eu-repo/semantics/openAccess | |
dc.rights.accessrights | https://purl.org/coar/access_right/c_abf2 | |
dc.rights.local | Acceso abierto | spa |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/4.0/ | |
dc.subject | Contaduría pública | |
dc.subject | Desarrollo moral cognitivo | |
dc.subject | Ética profesional | |
dc.subject | Formación profesional | |
dc.subject | Juicio moral | |
dc.subject.ddc | 657 | |
dc.subject.keywords | Public accounting | |
dc.subject.keywords | Cognitive moral development | |
dc.subject.keywords | Professional ethics | |
dc.subject.keywords | Professional training | |
dc.subject.keywords | Moral judgment | |
dc.title | Análisis del juicio moral de estudiantes de Contaduría Pública de la Universidad El Bosque | |
dc.title.translated | Analysis of the moral judgment of Public Accounting students of El Bosque University | |
dc.type.coar | https://purl.org/coar/resource_type/c_7a1f | |
dc.type.coarversion | https://purl.org/coar/version/c_970fb48d4fbd8a85 | |
dc.type.driver | info:eu-repo/semantics/bachelorThesis | |
dc.type.hasversion | info:eu-repo/semantics/acceptedVersion | |
dc.type.local | Tesis/Trabajo de grado - Monografía - Pregrado | spa |
Archivos
Bloque original
1 - 1 de 1
No hay miniatura disponible
- Nombre:
- Trabajo de grado.pdf
- Tamaño:
- 465.32 KB
- Formato:
- Adobe Portable Document Format
Bloque de licencias
1 - 3 de 3
No hay miniatura disponible
- Nombre:
- license.txt
- Tamaño:
- 1.95 KB
- Formato:
- Item-specific license agreed upon to submission
- Descripción:
No hay miniatura disponible
- Nombre:
- Anexo 1 acta de aprobacion.pdf
- Tamaño:
- 241.63 KB
- Formato:
- Adobe Portable Document Format
- Descripción:
No hay miniatura disponible
- Nombre:
- Carta de autorizacion.pdf
- Tamaño:
- 405.3 KB
- Formato:
- Adobe Portable Document Format
- Descripción: