Publicación:

Perspectiva de la educación contable en un escenario global

Resumen

Since the beginning of the 21st century, changes in the trends of higher education have been generated, which seek that public accounting professionals develop different competences. This research analyzes the perspectives of accounting education in the global scenario. Information is obtained from primary and secondary sources, as well as from reports issued by the International Federation of Accountants (IFAC) and Institutions of Higher Education (IES). To demonstrate the use of these international standards in a higher education institution, an instrument based on the model of affirmation by evidence in public accounting programs at the Cooperativa Universidad de Colombia (UCC) at the national level was designed and applied. The results show that in public accounting programs in the UCC strategies are used to guarantee the classroom environment, course planning, cognitive mediation strategies, emotional mediation strategies, evaluation strategies and the use of teaching resources to support the TIC'S. Based on the findings, a conceptual reference on international trends is designed so that the students of the Public Accounting Department of the Cooperativa de Colombia University use the resources for ICT support offered by the university in due form.