Professional Education In Public Accounting: A Look At Professional Programs In Colombia

Martha Lucía Fuertes Díaz, ; Marilú Avendaño, ; José Obdulio Curvelo,

Synopsis

This research project aims to contribute to the country's education system in identifying the needs that society and organizations demand regarding accounting knowledge, as well as the identification of local and global opportunities and trends facing the profession in the current context of technological development, globalization of markets, and changing local and global public policy, which have sourced the current moment of structural change affecting this discipline. These effects make it a sensitive moment for the development of accounting sciences, for professionals who practice this profession and for higher education institutions that provide their training, which are faced with taking on the challenges demanded by the current context of development of the country and the accounting profession, and translate them into study plans as a contribution to the professional training of the public accountant that society demands. The factors indicated determine the need for current studies that contribute to the identification of needs, trends and opportunities that should be considered for curricular updating of the country's public accounting programs.

Author Biographies

Martha Lucía Fuertes Díaz, Universidad Nacional Abierta y a Distancia

Doctor (c) Administración Gerencial, Universidad Benito Juárez, México. Magíster en Administración con énfasis en Finanzas Corporativas, Universidad ICESI, Colombia. Especialista en Finanzas con concentración en Finanzas Avanzadas, Universidad ICESI, Colombia. Contadora Pública, Universidad Santiago de Cali, Colombia. Docente Universidad Nacional Abierta y a Distancia – UNAD, Colombia. Directora Investigadora Grupo de Investigación Conciencia Contable. 

Marilú Avendaño, Universidad Nacional Abierta y a Distancia

Magíster en Educación, Instituto Tecnológico de Monterrey, México. Especialista en Gestión de Proyectos, UNAD, Colombia. Especialista en Educación Superior a Distancia, UNAD, Colombia. Administradora de Empresas, UNAD, Colombia. Docente Universidad Nacional Abierta y a Distancia – UNAD, Colombia. Investigadora Grupo de Investigación GIEPE. 

José Obdulio Curvelo, Cooperative University of Colombia

Doctor en Contabilidad, Universidad de Valencia, España. Magíster en Filosofía, Universidad Santo Tomás, Colombia. Especialista en Revisoría Fiscal y Control de Gestión, Universidad Cooperativa, Colombia. Contador público, Universidad Cooperativa, Colombia. Decano Nacional de las Facultades de Contaduría Pública de la Universidad Cooperativa de Colombia. Director del Grupo de Investigación Contabilidad y Entorno Social.

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Published

December 1, 2019

How to Cite

Fuertes Díaz, M. L., Avendaño, M., & Obdulio Curvelo, J. (2019). Professional Education In Public Accounting: A Look At Professional Programs In Colombia. In S. R. Mondragón Arévalo (Ed.), Impact of Organizations’ Innovation and Management (pp. 228-251). Sello Editorial UNAD. https://doi.org/10.22490/9789586517355.12