International Standards and Accounting Education
From the 90´s, proposals aimed at the preparation of standards which guide the Public Accounting, have been formulated from international agencies and global trade entities associated with this profession. Although these proposals, particularly promoted by International Federation of Accountants (IF...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2013
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/2075 |
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| _version_ | 1801705939077693440 |
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| author | Sánchez, Lina Marleny López |
| author_facet | Sánchez, Lina Marleny López |
| author_sort | Sánchez, Lina Marleny López |
| collection | OJS |
| description | From the 90´s, proposals aimed at the preparation of standards which guide the Public Accounting, have been formulated from international agencies and global trade entities associated with this profession. Although these proposals, particularly promoted by International Federation of Accountants (IFAC) have been controversial, their incorporation into the accountants training has been done gradually through internal legislation.The comparison of known proposals reveals their background, which is to shape some contours of the education and accounting profession in accordance to homogenizing claims of financial globalization, from which an accountant with a reductionist and instrumental vision would result, as a carrier of competences geared towards market demands. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-2075 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2013 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-20752022-06-17T21:33:36Z International Standards and Accounting Education Estándares internacionales y educación contable Sánchez, Lina Marleny López globalization standards accounting education market competences. Globalización estándares educación contable mercado. (Globalization standards accounting education market) From the 90´s, proposals aimed at the preparation of standards which guide the Public Accounting, have been formulated from international agencies and global trade entities associated with this profession. Although these proposals, particularly promoted by International Federation of Accountants (IFAC) have been controversial, their incorporation into the accountants training has been done gradually through internal legislation.The comparison of known proposals reveals their background, which is to shape some contours of the education and accounting profession in accordance to homogenizing claims of financial globalization, from which an accountant with a reductionist and instrumental vision would result, as a carrier of competences geared towards market demands. Desde la década del 90 se han formulado por parte de agencias internacionales y entidades gremiales mundiales asociadas a la profesión de la contaduría pública, propuestas tendientes a la confección de estándares que pauten esta profesión. Pese a que estas propuestas, promovidas, en particular, por la Federación Internacional de Contadores (IFAC), han sido objeto de controversia, su incorporación enla formación de los contadores se ha venido haciendo paulatinay parcialmente, a través de la legislación interna.La contrastación de las propuestas conocidas revela que el trasfondo de estas, es moldear unos contornos de la educación y profesión contable, acorde con las pretensiones homogeneizantesde la globalización financiera, de la que resultaría un contador con una visión reduccionista e instrumental, portador de unas competencias orientadas hacia las demandas del mercado. Universidad Pedagógica y Tecnológica de Colombia 2013-10-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/cenes/article/view/2075 10.19053/22565779.2075 Apuntes del Cenes; Volumen 32 N° 55: enero - junio de 2013; 239-261 Apuntes del Cenes; Volumen 32 N° 55: enero - junio de 2013; 239-261 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/2075/2045 Copyright (c) 2013 Lina Marleny López Sánchez http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | globalization standards accounting education market competences. Globalización estándares educación contable mercado. (Globalization standards accounting education market) Sánchez, Lina Marleny López International Standards and Accounting Education |
| title | International Standards and Accounting Education |
| title_alt | Estándares internacionales y educación contable |
| title_full | International Standards and Accounting Education |
| title_fullStr | International Standards and Accounting Education |
| title_full_unstemmed | International Standards and Accounting Education |
| title_short | International Standards and Accounting Education |
| title_sort | international standards and accounting education |
| topic | globalization standards accounting education market competences. Globalización estándares educación contable mercado. (Globalization standards accounting education market) |
| topic_facet | globalization standards accounting education market competences. Globalización estándares educación contable mercado. (Globalization standards accounting education market) |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/2075 |
| work_keys_str_mv | AT sanchezlinamarlenylopez internationalstandardsandaccountingeducation AT sanchezlinamarlenylopez estandaresinternacionalesyeducacioncontable |
