The Formation in Values of Public Accountants in Colombia in the Face ofthe Corruption Phenomenon: A Study in Two Universities of Bogotá

Abstract

Corruption emerged as a problem that affects multiple aspects of contemporary societies, in which the public accountant plays a fundamental role as a responsible party, overseer or whistleblower. To address this phenomenon, regulatory frameworks have been established at both the national and international levels, which govern professional ethics in the practice of accounting. However, despite the existence of such frameworks, corruption continues to increase. This situation has motivated the opening of diverse perspectives of analysis regarding their relevance and effectiveness, leading to the conclusion that new approaches must be proposed, especially in the training of accountants, as well as in the promotion of specific values to confront corruption this challenge. 
This article presents the results of a doctoral research study aimed at analyzing values education to confront corruption among public accountants in two universities in Bogotá. The methodology was developed through a case study that, based on the  experience of the actors involved in the process, fostered reflection on administrative management, the axiology of the accounting profession, and the development of values to confront corruption. The main show that the existence of structural elements of values education to confront corruption in the higher education of accountants in two universities in Bogotá is scarce or non-existent; furthermore, processes of deep reflection or application are not being generated. Therefore, there is an urgent need to establish axiological frameworks of values to address corruption within higher education processes for accountants in Colombian universities. This will make it possible to face the problem with new epistemological, pragmatic and axiological approaches.