Resumo

PASTOR, Juan Pablo Romano. ¿Qué tipo de normas éticas requiere la profesión contable?. SaberEs [online]. 2011, vol.3, n.1, pp.00-00. ISSN 1852-4418.

This paper aims to present the situation that the accounting profession in general presents Argentina on professional ethics and codes of ethics in the context of increasing international integration. Coordinated actions from the meeting should the "intention" expressed in the Act of Catamarca to achieve unification of professional standards in all jurisdictions, carried out in respect of accounting and auditing standards, ethical standards under the proposed unification of rules into a single integrated body force in the country. The possibility of adopting the IFAC Code of Ethics poses the question about the type of regulations that require: rule-based or principled?

Palavras-chave : Codes; Rule-based; Principles.

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