Abstract

DUQUE-ROLDAN, María Isabel  and  OSPINA-ZAPATA, Carlos Mario. Elementos para discusión sobre el estado actual de la propuesta curricular del programa de contaduría pública de la Universidad de AntioquiaElements for the Discussion on the Current Status of the Curricular Proposal of the Public Accounting Program of the Universidad de Antioquia. Cuad. Contab. [online]. 2015, vol.16, n.41, pp.355-394. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc16-41.edea.

The accounting program of Universidad de Antioquia explicitly declares the use of a pedagogical model that combines social and developmentalist elements. For this purpose, a problem solving curricular design was configured, in which all matters relevant to the education of public accountants in Colombia are contextualized and defined as problems. This approach requires: 1) the use of active didactics so the student can take knowledge in a conscious, critical, and reflective way; so there is not a mere transmission of contents or rules; and 2) research as an articulating axis, as a way that enriches the work performed in the classrooms. This article presents part of the results of a qualitative research -the purpose of which was to determine the compliance with the conceptual basis of the curricular transformation of the program- combining direct formulation of questions to students and the analysis of micro-curricula created by teachers and their classroom practices. The work performed allows us to conclude that the most used didactics correspond to traditional or instructional pedagogical models; research has not been able to completely envelope the work performed in the classroom; and that several components of the proposal have been dropped halfway through their execution. However, this is not meant to ignore that there have been important advances in the education of public accountants.

Keywords : pedagogy; curriculum; didactics; pedagogical models; problem-formulation curriculum; accounting education; accounting training.

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