Resumo

RUEDA-DELGADO, Gabriel; PINZON-PINTO, Jorge Emiro  e  PATINO-JACINTO, Ruth Alejandra. The Public Accounting Curricula behind the Teaching of Globalization and the Internationality in Accounting: Adjustment Needs beyond Technical Responses. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.639-667. ISSN 0123-1472.

Technical and instrumental transformations may be generated from the understanding and the reach of globalization and internationalization processes among the academic communities defining public accounting curricula. On the one hand, they can move from teaching national impact norms to adhering standards issued by international regulators. On the other hand, however, there can be simultaneous possibilities for deeper changes in the formation process of the Colombian public accountant. This study examines the possibilities each one of those senses imply, which mostly depend on the grounding of academic programs: Are they exclusively based on a hegemonic perspective of the processes? On the contrary, do they acknowledge alternative perspectives? The latter, in fact, can be more appropriate for the accounting professional formation in a context like the Colombian one, which is marked by inequity and exclusion produced by the prevailing perspectives of internationalization and globalization over social reality. This work can be regarded as a first reflection and has no references to a particular program. This a priori inquiry is intended to foster future work hypothesis to be empirically contrasted on the field. Consequently, it makes use of diverse academic sources and regulations approaching professional formation-particularly-in the Colombian context.

Palavras-chave : Internationalization; globalization; convergence; curriculum articulation; professional formation; Public accounts, Colombia; vocational; higher education quality; international accounting standards, Colombia.

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