Modelos de educación contable, desafíos que plantea la formación del contador

Abstract

Accounting education in Chile, and therefore the training of new accounting professionals, has become a relevant topic of discussion within the academic world. It has even been thought of the need to unify the name of the degree awarded by the universities, due to the variety of them and, at the same time, to re-evaluate some of the theoretical concepts that are based on it, since, with the passage of time, the theories and rules that regulate accounting, education and training of students, have ignored the investigation of social phenomena that are the responsibility of the discipline and require professionals to intervene. The accounting profession is also no stranger to globalization and little progress has been made in determining and agreeing on the education and training of accountants and on updating those in practice. The main reflection of the document focuses on the need to build training and educational models that provide accountants with a clear perception of the reality that they have to live and with which they must deal and, in addition, that help them to perform in environments other than those of companies as the sole nucleus of development of the accounting practice. The implementation of new models for teaching accounting is relevant to the work of the discipline and the social responsibility of the profession, which implies new postulates, new methods, new ways of thinking and, of course, new accountants.