REDEFINING THE TEACHING-LEARNING PROCESS OF ETHICS FOR THE AUDIT CAREER: A PROPOSAL FOR A COURSE PROGRAM FROM A CONSTRUCTIVE PERSPECTIVE

Abstract

The treatment of ethics is currently a subject that is debated in different scenarios of the social environment, being the educational field, an area where it becomes extremely important, because today it is possible to appreciate, as they proliferate in society, various phenomena that they give an account of a crisis of the ethical issue, making question how this issue is being treated within the educational precincts, taking into account the role they acquire as training institutions for the professionals of tomorrow. Hence, this study, through a diagnosis carried out to five ethics programs for the career of Audit, aims to highlight the potentialities and deficits they present, in order to design a new program based on a constructivist perspective, highlighting ethics as a competence that must be developed. The present study is carried out under a socio-critical paradigm, a qualitative approach and using an action research design. Where the main research techniques considered, are the documentary analysis at the time of making the respective diagnosis, and the semi-structured interviews, when contributing with the guidelines or courses of action that allow to raise an ethics program according to the new requirements emanating. As results of this study, a series of potentialities and deficits are evident that show the class programs studied, where within the potentialities a deductive structure of the learning results stands out, an adequate taxonomic treatment in most of the results of conceptual-cutting learning, relevant theoretical content, teaching-learning strategies, focused on both traditional techniques and active teaching techniques, and evaluative forms, which mix alternative and traditional techniques in most of the programs. Regarding the deficits evidenced, these are given by certain gaps presented in some of the ethics programs, expressed by the absence of learning outcomes in terms of relevant dimensions, such is the case of linking ethics with the social and labor world or with the specific area of the audit, for a too basic taxonomic level in some conceptual learning results, for the absence of procedural and attitudinal learning results, for the non-treatment of contents either in the social, labor or professional area, for focusing only on conceptual content, for a lack of clarity when specifying the traditional strategies used and for the little variety in the diversification of the active teaching-learning strategies declared and in the alternative evaluation forms consigned. Thus, based on these results, plus the perceptions issued by the six strategic agents considered, a new ethics program is prepared, taking care of the synchronization between learning outcomes, contents, teaching-learning strategies and evaluative strategies, as also, the concordance of its components, in terms of understanding ethics as a competence.