Resumen

VASQUEZ QUEVEDO, NOEMÍ  y  PATINO JACINTO, RUTH ALEJANDRA. THE SUBSYSTEM OF ACCOUNTANT TRAINING ON COLOMBIA AND MEXICO. Rev.fac.cienc.econ. [online]. 2015, vol.23, n.1, pp.87-102. ISSN 0121-6805.

This article shows characteristics of research of the subsystem accounting training (Jarne, 1997) in Colombia and Mexico, which process of international convergence began in the year 2009 and 2005, correspondingly. Through a documental revision and bibliographical, it's been pointed out guidelines of accounting training that are establish in national organisms of each country and international like UNCTAD and the IFAC, describing the current situation of the countries with respect to the requirements of education, development of accounting professionals and the continuing professional education. The study shows how the principle differences between the two countries, the international convergence in themes that show accounting training and the certification of professionals; and as a coincidence, the necessity of including mayor research in the plans of study.

Palabras clave : Accountant formation; Accountant system; International convergence.

        · resumen en Español | Portugués     · texto en Español     · Español ( pdf )