Structural problems for the moral exercise of the public faith. A reflection from comprehensive sociology

Abstract

Public accounting has a social function that consists in guaranteeing credibility, trust and order to the general public. This is possible due to the power that the Colombian State gives to the accounting professional to be able to grant public faith. The fiscal year prints in the public accountant a role of mediator and regulator between the State, companies and citizens. However, a recent publication of Ámbito Jurídico reveals that the conduct most sanctioned by the disciplinary court of the public accountancy is the conduct against the public faith, which invites to think that some accounting professionals, for the pursuit of their own interests, have transgressed its social function. Therefore, this article questions: ¿What structural problems are hindering the moral exercise of public faith? To answer the question, it is proposed to observe public faith rom the sociological concept of social action, and thus, to shape the present relationships between public faith, the State, capitalism, the bureaucratic-technocratic administration and the individual. The final reflection of this work indicates that the accounting professional, due to the structural transformations of the current social reality, is carrying with it the social action of the public  aith attending two antagonistic behaviors, but validated by the State, such as morality and selfishness.