The Career of the Public Accountant: its Accreditation and Market Requirements
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...
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| Format: | Online |
| Language: | spa |
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Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
2020
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| Subjects: | |
| Online Access: | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/30506 |
| _version_ | 1811172329702555648 |
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| author | Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana |
| author_facet | Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana |
| author_sort | Benavídez, Esteban Alberto |
| collection | Portal de Revistas |
| description | 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. |
| format | Online |
| id | oai:ojs.revistas.unc.edu.ar:article-30506 |
| institution | Universidad Nacional de Cordoba |
| language | spa |
| publishDate | 2020 |
| publisher | Facultad de Ciencias Económicas. Instituto de Economía y Finanzas |
| record_format | ojs |
| spelling | oai:ojs.revistas.unc.edu.ar:article-305062022-08-22T02:54:21Z The Career of the Public Accountant: its Accreditation and Market Requirements La Carrera del Contador Público: su Acreditación y los Requerimientos del Mercado Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana Training Capacity Compentency Accreditation Public Accountant Formación Capacidad Competencia Acreditación Contador Público 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. Los cambios culturales, sociales y económicos producto de la globalización plantean nuevas exigencias para quienes ejercen la profesión de contador. Para enfrentar los cambios deberán desarrollar una actitud de aprendizaje permanente. Para tratar de averiguar qué estándares debería cumplir la carrera de Contador Público se analizan los pronunciamientos internacionales de formación que ha propuesto la IFAC y que, suponemos, apuntan a enfrentar los retos a la profesión en el siglo XXI. Asimismo, se analiza la situación en Argentina, en particular las pautas fijadas por el Ministerio de Educación para la acreditación de la carrera de Contador Público, a través de su Resolución 3400/17. Si se comparan ambos pronunciamientos, se advierte que el de IFAC aparece como adecuado para los requerimientos del mercado. El de la Resolución 3400 no difiere demasiado, aunque el énfasis que pone IFAC en la capacitación de los Contadores que actúan como auditores. Asimismo, se advierte que la IFAC le da gran importancia a los valores, la ética y la actitud profesionales y consideramos que sería adecuado que nuestro país se pusiera un mayor énfasis en la formación en dichos aspectos para los Contadores, pues el hecho que los profesionales actúen de manera ética es de gran interés para la sociedad. Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2020-10-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/30506 Actualidad Económica; Vol. 30 No. 101 (2020): May-August; 45-53 Actualidad Económica; Vol. 30 Núm. 101 (2020): Mayo-Agosto; 45-53 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/30506/31292 https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Training Capacity Compentency Accreditation Public Accountant Formación Capacidad Competencia Acreditación Contador Público Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana Benavídez, Esteban Alberto Fluxá, Myrian Ladis Ana The Career of the Public Accountant: its Accreditation and Market Requirements |
| title | The Career of the Public Accountant: its Accreditation and Market Requirements |
| title_alt | La Carrera del Contador Público: su Acreditación y los Requerimientos del Mercado |
| title_full | The Career of the Public Accountant: its Accreditation and Market Requirements |
| title_fullStr | The Career of the Public Accountant: its Accreditation and Market Requirements |
| title_full_unstemmed | The Career of the Public Accountant: its Accreditation and Market Requirements |
| title_short | The Career of the Public Accountant: its Accreditation and Market Requirements |
| title_sort | career of the public accountant its accreditation and market requirements |
| topic | Training Capacity Compentency Accreditation Public Accountant Formación Capacidad Competencia Acreditación Contador Público |
| topic_facet | Training Capacity Compentency Accreditation Public Accountant Formación Capacidad Competencia Acreditación Contador Público |
| url | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/30506 |
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