Autonomy and Exercise of Professional Practice in Public Accounting

Abstract

Autonomy is addressed from four guiding currents of morality, with four of its most influential representatives: Kant, Piaget, Kohlberg and Habermas. Teaching is presented from a critical proposal, because it enables the construction of a humanized teaching method that is characterized by dialogue and intersubjective reflection, to guide the educational actions in the context of teaching-learning. The most significant findings were that university students recognize the moral principles governing their profession, as well as the commitment and personal responsibility to fulfill them; on the other hand, some young people evaluate their decisions before making them, for fear of punishment exerted by third parties or for the personal benefit they can obtain from the situation