Opinion on Public Trust

Abstract

This paper seeks to establish the opinion of professionals based on their experience and knowledge, combined with contemporary thought on ethics, the current situation of society and the demand for public accounting to safeguard public trust in Colombia. The research makes it possible to establish and recover a set of actions that, rather than professional, should be human; and in this context, it is suggested that public accountants, before studying the profession, are human beings. At the same time, the paper considers, on one hand, that the profession must look carefully at aspects closer to the humanity and dignity of people, that is, these aspects should characterize their professional activities in the generation of trust; and, on the other, that the intention of professional acts turns into variables dependent on particular interest, but which can be strengthened by a character that addresses the social and economic distortions. Finally, among other things, the paper suggests that the generation of trust by the professionals is based on the awareness of the person exercising, and that their actions are performed from the premise of social welfare.