Effect of the Application of Pedagogical Tools for Ethics Training in the Public Accounting Program of the Corporación Universitaria Minuto De Dios Distance Modality

The objective of this article is to analyze the effect of a series of reforms in the curriculum and in the micro-curricula of the Public Accounting Program of the Corporación Universitaria Minuto de Dios (UNIMINUTO), which are oriented in the direction suggested by the International Federation of Accountants (IFAC), by using case studies and simulations in all courses of the disciplinary training core. Confronting students with ethical dilemmas and the inclusion of a new method called the IFAC code of ethics. For this purpose, the responses obtained from two independent samples of 269 students from two different years to a questionnaire that evaluates ethical postures are analyzed, with a scale adapted from the moral categories proposed by Kohlberg and the Giving Voice to Values method, which suggests training not in what should not be done, but in what is right and inquiring into the whys and wherefores of each action. The results show differences in the probability of repeating the same steps, in the motivation to act reasonably, and in considering personal benefit when ethical principles have been violated.