Ética profesional

Paula Andrea Castro Castro

Diego Cruz Fuentes
Andrea Mejía Gutiérrez
Valentina Ramos Charris

María Mercedes Vásquez

Dra. Milagros Villasmil

Universidad libre
Programa contaduría publica
10 semestre
Barranquilla- Atlántico
2023
Ethic

Personal, Theoretical, and Professional Ethics To understand the topic of professional ethics,
students must understand the difference between personal ethics, theoretical ethics, and
professional ethics. As used in this module, these three different but somewhat overlapping
approaches can be used to analyze and solve different ethical problems. Module 1, Integrity
and Ethics, defines ethics as "the attempt to understand the nature of human values, how we
should live, and what constitutes correct conduct" (Norman, 1998, p. 1). This definition of
ethics is useful for understanding the concept of personal ethics, which deals with the values
and norms by which people determine how to act in their daily lives. Personal ethics often
involve deeply held principles of right and wrong, and these help define who we are as
individuals. Our personal ethics apply to a wide variety of situations, including what we do in
our private lives when we interact with family and friends, and how we treat people with
whom we interact in public. Students come to the module with their own set of ethical
principles. For clarity, personal ethics encompasses the values and norms that determine how
we act, but it is not simply about our inclinations or preferences, even if we firmly believe that
those preferences are the right ones. In order to constitute an ethical position, personal ethics
must be based on principles and not merely on personal opinion. Our personal ethics can have
many sources. Some of them are related to what we could consider as our personal
experiences, such as our education.

family, our religion, culture, social norms and our peers. However, it is likely that our personal
ethics also includes aspects of theoretical ethics. Theoretical ethics is the set of doctrines
developed by philosophers to guide ethical thinking and doing, such as utilitarianism,
deontology, and virtue ethics. As noted in Module 1, utilitarianism is the ethical theory that
states that ethical decisions should be based on an assessment of the possible consequences of
an action, and that actions that create the highest good should be pursued. Deontology is the
ethical theory that bases decisions on principles and duties, therefore, under this approach,
certain positions must be assumed because they are correct, even if they have negative
consequences. Defenders of virtue ethics establish that ethics is fundamentally the study of
good character, of the character of the praiseworthy person and not so much of the
consequences of our actions or of the underlying principles that ideally inform the future of
the human being. In contrast, professional ethics is primarily concerned with establishing the
values, principles, and norms underlying the responsibilities and exercise of a profession (Davis,
2003). To understand the concept of a profession, it can be useful to compare this idea with
that of an occupation. Sometimes "occupation" and "profession" are used interchangeably, but
they mean different things. An occupation is work done for the primary purpose of earning a
living and typically requires a relatively low level of knowledge, while those in professions tend
to have a high level of knowledge, and tend to be members of professional bodies that require
their members to to take exams in order to maintain the highest professional standards. The
professional is also subject to specialized professional rules. Anyone can offer a product or
service to the public, but the professional is usually associated with a group of people who
provide the same good or service and who organize themselves to achieve a social good, in a
morally acceptable way that establishes standards of performance. . For example, librarians
organize to present information to the public and doctors organize to heal the sick (Weil, 2008).
We can briefly explore the distinction between personal ethics, theoretical ethics, and
professional ethics using the example of dishonesty. There is a common belief that lying is
wrong, although most people do lie on some occasions in a way that is consistent with their
personal ethics. Different theories of ethics take different approaches to the issue of
dishonesty, and the example of dishonesty allows students to consider deontology and Kant's
well-known position that one should not lie, even when the consequences of being honest
they can be disastrous. Candidates may also consider: what do professional ethics say about
lying? Should a doctor lie to his patient about his state of health if the doctor thinks it's the
best thing for him?