International Code of Ethics for Professional Accountants and Bioethics

Abstract

Ethics is considered as a moral statement that separates the bad from the good and consists of an action that leads to the happiness and fulfillment of the individual. For its part, the International Federation of Accountants or IFAC for its acronym in English, is responsible for preparing and issuing the Code of Professional Ethics, which serves as a guide of conduct for public accountants around the world, so that they Avoid compromising the image of the profession. However, the only purpose of the code seems to be just to achieve a good image. Bioethics, for its part, is a disciplinary proposal that serves as a bridge between the technical-scientific and the humanistic. In this sense, two cultures incapable of communicating, the technical in accounting and the moral, can build a bridge between them through Bioethics in favor of more humane Accounting.