Özet:

The objective of this research was oriented to determine the theoretical-practical knowledge of ethics, degree of training and social responsibility in the professional practice, the study was framed in the descriptive, non-experimental, cross-sectional, quantitative paradigm. The population consisted of 396 public accountants of an academic program of Public Accounting of a university in the city of Cúcuta, Colombia. A validated questionnaire was applied, in which the variables of theoretical-practical knowledge, training and application in the professional practice were analyzed. The results showed that public accountants in general have the necessary knowledge about professional ethics and social responsibility, which have a great influence on the actions of professionals.

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