This paper describes perspectives and approaches on skills training in accounting in the last 10 years in Colombia and in the regional context. For this purpose was essential to identify the most frequent subject areas in the accounting literature and analyzes the regulatory and technical accounting...
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https://revistas.sena.edu.co/index.php/finn/article/view/290 |
| Summary: | This paper describes perspectives and approaches on skills training in accounting in the last 10 years in Colombia and in the regional context. For this purpose was essential to identify the most frequent subject areas in the accounting literature and analyzes the regulatory and technical accounting frameworks that have influenced educational institutions. The methodology used to develop this article is a documentary exploratory study based on five database: Dialnet, Google Scholar, Redalyc, and Scielo. Additionally differentiators were used in the search criteria, which served to identify within databases relevant documents in the period between 2000 to 2014.The document identifies factors that determines competences-based training in accounting, including accounting regulations, market dynamics and standards set by international and multinational organizations. This study identifies the factors that influences the competency-based training in accounting, including accounting regulations standards, market dynamics, professional regulation in Colombia, and standards set by the Ministry of Education and international and multinational agencies in connection with the accounting profession, such as IFAC. Although research in the area in Colombia is incipient, this review article leads to the conclusion that the accounting education is identified as a more practical than a theoretical work, geared to meet the market dynamic, technical demands of economic organizations, fiscal control requirements and practices commonly accepted by business owners. |
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