<div class="text-justify"><strong>Written by:</strong>Diomer Antonio Galán Rincón.</div>
<div class="text-justify"><strong>Bachelor's Degree.</strong>Public Accounting / <strong>MSc.</strong>Science of Higher Education.</div>
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<center><img src="https://i.postimg.cc/rmSyH8gS/Presentaci-n1.png"/></center>
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<blockquote><center> Author: <a href="/@dgalan">@dgalan</a>,through Power Point 2010 tool, and using public domain image Pixabay </a></center></blockquote>
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<div class="text-justify"> The life of humans develops through society in a natural environment, in a city or in a town, according to the customs, uses and ways of life of each population and its people; when someone enters society he commonly respects others, just as every person has the right to be respected, without discrimination of race, ethnicity; that is possibly the fundamental principle of man, equality before all and before the law.</div>
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<div class="text-justify"> That is why there is a series of ethical and moral norms, just as there are other series of written rules and laws, which aim to guarantee life in freedom and coexistence, under the character of respect between the parties and peaceful development. Even so, there are people who violate human rights, which generates delinquency, wars, mistreatment and damages.</div>
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<div class="text-justify"> On the other hand, the various professions emerge historically as a result of the progressive division of labor, understanding by profession that which is acquired through a long university preparation, going through several levels of studies or practices that must be performed to achieve each of them.</div>
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<center><img src="https://cdn.pixabay.com/photo/2020/01/29/19/23/doubt-4803407_960_720.jpg"/></center>
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<center>Image taken from:<a href="https://pixabay.com/es/photos/duda-decisi%c3%b3n-demonio-%c3%a1ngel-cielo-4803407/"rel="noopener" title="This link will take you away from steemit.com">Pixabay</a></center>
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<div class="text-justify"> In this way, all careers are involved with ethics, since they are constantly interrelated in various ways with citizens, some indirectly, with actions that have to do with objects and others are affected directly with human beings, as are the cases of various professions such as accountants, doctors, educators, among others.</div>
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<div class="text-justify"> However, today's professionals could give in to so much injustice and lack of ethics where the societies of the vast majority of the world are submerged, so it should be clear what is the profile of each professional and what is the ethics that this must maintain before society, likewise, it should be made clear that the profile of a professional according to Pedraza (1998), "It is the set of skills and competencies that identify the training of a person to assume in optimal conditions the responsibilities of the development of functions and tasks of a particular profession".</div>
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<center><img src="https://cdn.pixabay.com/photo/2019/03/30/19/31/hands-4091879_960_720.jpg"/></center>
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<center>Image taken from:<a href="https://pixabay.com/es/photos/las-manos-tierra-4091879/"rel="noopener" title="This link will take you away from steemit.com">Pixabay</a></center>
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<div class="text-justify"> On the other hand, the profile of the public accountant is framed in aptitudes and abilities to rule on the reasonableness of the accounting information destined to be presented to third parties, diagnosing and evaluating the problems related to the measurement and registration of the operations of the economic unit in its financial and social aspects, in all productive sectors; as well as supporting the definition of the vision of the company, its objectives and policies, following in a systematic way an adequate decision making to incorporate ethical values to the fulfillment of its social responsibilities.</div>
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<div class="text-justify">I hope you like my article and I would appreciate all your comments.</div>
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<center><h2> Bibliographic References:</h2></center>
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<div class="text-justify">1.- Pedraza, L. (1998) Aproximaciones a una ética de la cultura, in Olivé, León, comp. Etica y diversidad cultural, Mexico, IIFUNAM.</div>
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<div class="text-justify">2- Rodríguez and Cáceres (2004), Análisis del desempeño ético del contador público en las firmas de asesoría contable y consultores gerenciales en el municipio Maracaibo del estado Zulia.</div>
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