Ethics and tendencies of the accounting discipline

This essay tries to contribute with an understanding about the ethical dimension in the current tendencies of the Accounting profession influenced by the reborn towards new concepts, processes and products. All of this thanks to the transformations and dynamics which have led to the organizations and each one of its components to be dealt in a different way, in a holistic way and comprehensive of traditional approaches of study, organization and action and, at the same time, with new forms of thoughts of the post-modernity in which the uncertainty is integrated, contextualized, globalized taking into consideration the singular and concrete. In order to reach the objective previously described, a process of documentary investigation with a descriptive level was carried out. These new approaches that transform the profession must be framed in an ethical dimension that reasonably guarantees what the user is expecting from the financial information: a coherent abstract representation, which integrates, contextualizes and goes beyond of the quantitative aspect and deciphers its hidden messages behind the Cartesian optics, thus generating greater reliability and completeness.