Professional development and ethical responsibility of published public accountants of the ITFIP

Abstract

The study of this project is to determine the effectiveness of professional development and the ethical responsibility of public accountants graduated from the ITFIP Higher Education Institution. The methodology used consisted initially of carrying out a bibliographic recognition of the contexts related to the subject, followed by a survey of two hundred thirteen (213) graduates of the program in question, proving that a large part of this population performs its tasks according to the principles ethics declared by law. Likewise, face-to-face interviews were conducted with different companies in the municipality, in which some of these professionals work, in order to receive a precise and concrete concept from the immediate superiors of these alumni, who ratified that the Accountants graduated from the Institution develop their work in a correct and responsible manner. Finally, at the end of the research process, it was found that the effect of the professional development of the ITFIP's Public Accounting program in a work environment is positive; since the Institution directs its students from the beginning of their academic program to act under the fundamental principle of professional ethics.