Ethics is considered as the entity that regulates the scope of good and evil in ontological terms. Happiness is the threshold of this purpose. In social life, ethics is mediated by morality. It is through this that man’s conduct is manifested, and it is defined by decisions within the professional field. As far as accounting is concerned, acting is the framework of what is ethical, what is acceptable or correct is directed from the welfare of the individual above the good of the company. All this leads to understand the accounting profession as a set of actions that highlight the benefit and the capital interest to find development. From there, the role of the university teacher is prioritized because it lays the methodological foundations to build and resignify the conscience of future accounting professionals. The essence of the teacher’s practice is focused on the formation of competencies that develop leadership and social responsibility. Regarding the knowledge of IFRS, the pedagogical factor reorients the normative interpretations dictated for the financial field, reconfigures them to the immediate context and enables the tools to create dialogic and consensual change based on the financial needs of the country.