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El subsistema de formación contable en Colombia y México

Author

Listed:
  • Noemí Vásquez Quevedo
  • Ruth Alejandra Patiño Jacinto

Abstract

Resumen Este artículo de investigación muestra las características del subsistema de formación contable (Jarne, 1997) en Colombia y México, cuyo proceso de convergencia internacional inició en los anos 2009 y 2005, respectivamente. A través de una revisión documental y bibliográfica, se senalan lineamientos de formación contable que establecen organismos nacionales de cada país e internacionales como la UNCTAD y el IFAC, describiendo la situación actual de los países con respecto a los requerimientos de educación, desarrollo de contadores profesionales y de educación profesional continua. El estudio muestra como principales diferencias entre los dos países, la convergencia internacional en temas de formación contable y la certificación de profesionales; y como coincidencia, la necesidad de incluir mayor investigación en los planes de estudio.

Suggested Citation

  • Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto, 2015. "El subsistema de formación contable en Colombia y México," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 87-102, June.
    • Handle: RePEc:col:000180:014115
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Formación contable; Sistemas contables; Convergencia internacional.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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