Importance of Professional Ethics in the Performance Public Accountant Students of UNAN Managua-FAREM Estelí

Abstract

The Public Accounting major, offered by the National Autonomous University of Nicaragua through the Regional Multidisciplinary Faculty of Estelí, is one of the most demanded by public and private institutions in the northern region of the country. So, it is crucial to incorporate elements in students training to make them aware of the role of professional ethics in their personal and professional performance. As graduated professional they will be challenged to become an influential person in the areas of accounting, finance, costs and auditing. The inclusion of these elements imply the intrinsic responsibility to learn and continuously relate the technical knowledge with ethical principles. It also means they will have to commit themselves to the ethical practice of their profession as it is the cornerstone on which they must sustain their efforts.