Amigonian Ethics from a Theological Perspective in the Public Accounting Programme at Luis Amigó Catholic University

The Luis Amigo Catholic University in Colombia, through its academic programmeme curriculum, teaches the intersection of theology and ethics based on the Amigonian course. It proposes an ethic based on important values such as respect for human dignity, life, justice, compassion, and social responsibility. It promotes an ethic focused on care, where individuals must see themselves as interconnected beings, committed to creating a more just, supportive, and humane community. These values are taught by the Congregation of Capuchin Tertiary Religious body. In public accounting, these values are essential for the professional practice of executing functions and responsibilities when issuing public faith in the Financial Statements of companies. The study aims to investigate the application of theology and ethical principles in Public Accounting. Through a qualitative research approach, the course content will be analyzed and the analysis will delve into how theological principles in the accounting profession can adhere to one being a humanistic man or woman. The results of this study aim to contribute to the current debate on the important role of theological teachings and personal ethics in public accounting in a postmodern society.