El Catálogo Colectivo reúne los registros del material que posee cada una de las
bibliotecas de la Universidad Nacional de Córdoba, pudiendo encontrarse colecciones
especializadas y actualizadas en todas las áreas del conocimiento; lo que permite una
amplia visibilidad y garantiza el acceso al patrimonio documental de la Universidad.
Se encuentra disponible para toda la comunidad académica: estudiantes, docentes,
egresados e investigadores.
Si formas parte de la comunidad de la UNC también podés solicitar préstamos de material,
a cualquier biblioteca universitaria, utilizando el servicio de préstamo interbibliotecario,
independientemente de la facultad a la que pertenezcas, la carrera que curses o la cátedra
que dictes.
The cultural, social and economic changes resulting from globalization pose new demands for those who practice the profession of accountant. To face the changes they must develop an attitude of permanent learning. To try to find out what standards the Public Accountant career should meet, the intern...
The cultural, social and economic changes resulting from globalization pose new demands for those who practice the profession of accountant. To face the changes they must develop an attitude of permanent learning. To try to find out what standards the Public Accountant career should meet, the international training pronouncements proposed by IFAC are analyzed, which, we assume, aim to face the challenges to the profession in the 21st century. Likewise, the situation in Argentina is analyzed, in particular the guidelines established by the Ministry of Education for the accreditation of the Public Accountant career, through its Resolution 3400/17. If both pronouncements are compared, it is noted that IFAC's appears to be adequate for market requirements. That of Resolution 3400 does not differ much, although IFAC's emphasis is on the training of Accountants who act as auditors. Likewise, it is noted that IFAC attaches great importance to professional values, ethics and attitude and we consider that it would be appropriate for our country to place greater emphasis on training in these aspects for Accountants, since the fact that professionals Act in an ethical manner is of great interest to society.