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Estándares internacionales y educación contable

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  • Lina Marleny López Sánchez

Abstract

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.

Suggested Citation

  • Lina Marleny López Sánchez, 2013. "Estándares internacionales y educación contable," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, June.
    • Handle: RePEc:col:000152:013057
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    More about this item

    Keywords

    Globalización; estándares; educación contable; mercado.;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • D41 - Microeconomics - - Market Structure, Pricing, and Design - - - Perfect Competition
    • F60 - International Economics - - Economic Impacts of Globalization - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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