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Pensamiento & Gestión

versión impresa ISSN 1657-6276versión On-line ISSN 2145-941X


VAZQUEZ CARRAZANA, Xiomara Esther; MIRANDA, Gilberto José  y  DA SILVA, Marli Auxiliadora. Analysis on the international accounting education regulations. Pensam. gest. [online]. 2019, n.47, pp.11-39. ISSN 1657-6276.

The objective of this study is to reveal the main thematic groups addressed in publications on the subject of the internationalization of accounting education. For the development of this study, information was collected with the use of a documentary investigation of the international standards of accounting education (IES) and a bibliographical survey of the articles with Qualis greater than or equal to B2, published during the period of 2006-2017 in the databases Portal de Capes, SPELL and Google Scholar Newspapers. The analysis revealed that studies on the subject are still scarce, especially those dedicated to concrete proposals for the improvement of the curricula according to the new recommendations. The authors demand that the accounting guilds recognize the limitations to the scope of the regulations for the training of a competent professional and its improvement is studied.

Palabras clave : education standards; accounting education; internationalization; international.

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