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Etica:La Guia de la Vida

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Etica:La Guia de la Vida
Universidad Central de Bayamón
Programa Graduado
Administración de Empresas
Contabilidad 600

Etica: La Guía de la Vida

Trabajo Colaborativo por:
Sr. Josue Rodriguez
Sr. Miguel A. Saavedra
Sra. Zuthbeida Maldonado

REFLECCION
• Lerma, Joan: "Los cambios sociales y económicos de las sociedades industriales han provocado un alarmante retroceso de los valores éticos: honestidad, solidaridad, sentido del deber, reconocimiento del esfuerzo leal y del trabajo bien hecho.”

• Touraine, Alain: "La desorientación del mundo actual parte de la separación entre el mundo técnico, científico y político de la lógica del interior del hombre, de sus valores, de su imaginación.“

• Hesburgh, Theodore: "Es más fácil ejemplarizar las virtudes que enseñarlas.
(It is easier to exemplify values than teach them)“

REFLECCION
• Demócrito: Es hermoso evitar que otro cometa injusticia, pero si no, también lo es no ser cómplice de la injusticia.

• Felipe González Márquez: Al gobernar aprendí a pasar de la ética de los principios a la ética de las responsabilidades.

• Confucio: Paga el bien con el bien , pero el mal con justicia

STATEMENT OF ETHICAL
PROFESSIONAL PRACTICE

STATEMENT OF ETHICAL
PROFESSIONAL PRACTICE
Trasfondo Historico

• INSTITUTO DE CONTADORES GERENCIALES:

• FUNDADO HACE 90 AÑOS, (DESDE 1919)
• POSEE MAS DE 60,000 MIEMBROS
• 1983: EMITEN EL PRIMER CODIGO DE ETICA PARA LOS
CONTADORES GERENCIALES EN LOS EEUU

• HAN CREADO UN CENTRO ETICO CIBERNETICO

STATEMENT OF ETHICAL
PROFESSIONAL PRACTICE

• CODIGO DE ETICA SE COMPONE DE:
• PRINCIPIOS
• NORMAS
• RESOLUCION DE CONFLICTOS ETICOS

STATEMENT OF ETHICAL
PROFESSIONAL PRACTICE

• CODIGO DE ETICA SE COMPONE DE:
• PRINCIPIOS
• HONESTIDAD
• IMPARCIALIDAD
• OBJETIVIDAD
• RESPONSABILIDAD

STATEMENT OF ETHICAL
PROFESSIONAL PRACTICE

• CODIGO DE ETICA SE COMPONE DE:
• NORMAS
• COMPETENCIA
• CONFIDENCIALIDAD
• INTEGRIDAD
• CREDIBILIDAD

STATEMENT OF
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