Resumen

The purpose of this research is to know the perception of those responsible for the accounting and / or financial area of public hospitals in the city of Ibagué, regarding the elements that make up professional ethics; This study allows us to determine ethics in the professional role of the Financial Administrator and Public Accountant, in job performance; in front of each one of the works that can be presented in the development of their profession, which starts from the perception that the professional practice currently has. In addition to the analysis of the regulations of the Financial Administrator and Public Accountant in Colombia and the Code of Ethics, to establish the conduct of officials, with mandatory rules and principles that help improve their moral values. The investigation was carried out in public hospitals in the City of Ibagué to officials, through a survey to collect information. Therefore, the work is constituted from a descriptive perspective, through a qualitative analysis.