Abstract

BARRETO-CARVAJAL, Óscar Mauricio; CARDENAS-MORA, Sandra Milena  and  MONDRAGON-HERNANDEZ, Sonia Alexandra. Las tecnologías de información y comunicación en la formación de contadores públicos: análisis de uso y aplicaciones en cinco universidades colombianas. Cuad. Contab. [online]. 2011, vol.12, n.30, pp.243-272. ISSN 0123-1472.

The use of ICT in the formation of Certified Public Accountants, is an alternative that can support teaching and learning processes that take place in the classroom and improve cognitive and communicative skills to the members of the accounting academic community in its efforts to prosecute, prepare, analyze and present information. It approaches the subject from four corners, three brief reviews theoretical: legal, educational and usage and applications analysis, concluding with an empirical analysis of the uses and applications of ICT to five programs of Public Accounting in Colombia. The observations support the immersion of ICT within the curriculum of accounting programs, in coherence between the aims of ICT training and support as a means to achieve them.

Keywords : ICT; Accounting; Teaching; Learning; Training; Means; Technologies; Accounting research; accounting practice; public accounting; accounting information system.

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