A REFLECTION ON THE NEED TO RE-THINK ETHICS IN ACCOUNTING EDUCATION

This reflective article addresses the question of ethics in accounting education and aims, through theoretical arguments, to support the position that it should be taught at the university level. This, given that the increasingly frequent ques-tioning of the accounting profession, as a result of fraud, financial scandals or corruption cases, demand a sharp look from the philosophical foundations and invite us to rethink the way in which the ethical issue is included in the curricula. For this reason, in addition to the reflections on the benefits of teaching ethics at the university, a review of the new methodologies that are being applied in the ethical training of accountants in various countries is carried out and the bases for the design of a framework are provided. concept for accounting ethics. The document also extensively examines the component of moral development that, together with the technical factor, allows the accountant to carry out an ethical and suitable professional work. It is concluded that the teaching of ethics is essen-tial for a quality performance in accountants, so it is worth establishing training and updating programs on topics that provide professionals with the necessary safeguards in the fight against corruption and fraud.