Resumo

RAMIREZ HENAO, Driver Ferney. Analysis and Development of the Accounting Education: Themes to be Approached and Main Problems according to the Student’s Thinking Disseminated by Fenecop (2000-2016). Cuad. Contab. [online]. 2017, vol.18, n.46, pp.14-41. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc18-46.adec.

This work examines the problems in the accounting education that have been raised by students with their presentations from 2000 to 2016, in the student’s commissions created in the national congresses dealing with this subject-matter. These events are carried out partneting with student’s associations from every Public Accountancy program and/or faculty in Colombia, under the direction of the National Federation of Public Accounting Students (Fenecop). This federation was founded in 1988. Since then it has promoted that students gather and organize around this discipline. This study consists in a content analysis of the presentations made in those student’s commissions. The aim is to disclose the sense of the problems concerning the accounting education. The examination to the 23 presentations considered herein includes: (a) to study which themes/topics are relevant when approaching the accounting education; (b) to analyze specific problems in the accounting education. Both criteria are construed according to a benchmark provided by the accounting student movement, the modernization of Colombia and the conditionings to the acounting. At the end, it can be observed that students do not think that the educative analysis is constrained to an exclusive curricular theme. Instead, they state that the identified problems make known multiple factors corresponding to four converging points: context, curriculum, teaching, and pedagogy.

Palavras-chave : accounting education; content analysis; Fenecop; modernization; conditioning.

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