<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1657-6276</journal-id>
<journal-title><![CDATA[Pensamiento & Gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Pensam. gest.]]></abbrev-journal-title>
<issn>1657-6276</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universidad del Norte - Barranquilla, Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1657-62762019000200011</article-id>
<article-id pub-id-type="doi">10.14482/pege.47.2432</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis sobre la normativa internacional de educación contable]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis on the international accounting education regulations]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vazquez Carrazana]]></surname>
<given-names><![CDATA[Xiomara Esther]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Miranda]]></surname>
<given-names><![CDATA[Gilberto José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[da Silva]]></surname>
<given-names><![CDATA[Marli Auxiliadora]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Oriente  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Federal de Uberlândia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Federal de Uberlândia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<numero>47</numero>
<fpage>11</fpage>
<lpage>39</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1657-62762019000200011&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1657-62762019000200011&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1657-62762019000200011&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este estudio es revelar los principales grupos temáticos que se abordan en las publicaciones sobre el tema de la internacionalización de la educación contable. Para el desarrollo de este estudio se recopiló información mediante el empleo de una investigación documental de las normativas internacionales de la educación contable (IES) y un levantamiento bibliográfico de los artículos con Qualis mayor o igual a B2, publicados durante el periodo 2006-2017 en las bases de datos Portal de Periódicos Capes, SPELL y Google Académico. El análisis realizado reveló que los estudios sobre el tema aún son escasos, especialmente aquellos dedicados a propuestas concretas para el perfeccionamiento de los currículos, de acuerdo con las nuevas recomendaciones. Los autores demandan que los gremios contables reconozcan las limitaciones del alcance de la normativa para la formación de un profesional competente y se estudie su perfeccionamiento.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[educación contable]]></kwd>
<kwd lng="es"><![CDATA[internacionalización]]></kwd>
<kwd lng="es"><![CDATA[normativas internacionales de educación contable]]></kwd>
<kwd lng="en"><![CDATA[education standards]]></kwd>
<kwd lng="en"><![CDATA[accounting education]]></kwd>
<kwd lng="en"><![CDATA[internationalization]]></kwd>
<kwd lng="en"><![CDATA[international]]></kwd>
</kwd-group>
</article-meta>
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