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Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional

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  • EFRÉN DANILO ARIZA BUENAVENTURA

Abstract

Los contables se enfrentan a profundos cambios en su contexto, tanto económicos como socialesy académicos, de tal manera que, mercado, empresa, industria y universidad se funden en interesesy valores cada vez más contradictorios. Estas transformaciones implican nuevos retos tantopara docentes como para estudiantes. Algunos de estos cambios son analizados en el texto, el cualse estructura a partir de la consideración de algunas referencias actuales sobre universidad y currículo.Se concluye que el sistema de ensenanza contable en sus diferentes niveles debe re-tomarla senda del juicio crítico y teórico, tanto desde la disciplina como desde el entorno social, de talmanera que se pueda dar respuestas a los complejos cambios planteados.

Suggested Citation

  • Efrén Danilo Ariza Buenaventura, 2008. "Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:010410
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    More about this item

    Keywords

    universidad; transformación de la contabilidad; auditoría; pensum de contaduría;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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