Competencias de los contadores públicos para asumir la alta gerencia

Abstract

The research focuses on the critical analysis of the professional profile of the Public Accountant -CP, to assume the High Management, facing the new challenges in the context of the globalization of the economy and the implementation of the International Standards of Financial Information and Information Assurance, together with the need for organizations to perform with social responsibility and sustainability in the framework of the new paradigm of development. Hence the importance for the academy to establish foundations of training and practice of accounting science, which generates comprehensive skills to the Public Accountant, for their professional performance according to the demands of modern organizations, making it one of the most important professions in the economic and business field, beyond a structure of knowledge of principles and rules, the realization of the double entry, or has the registration or interpretation of information. From the economic and information trends in the framework of sustainable development, it is necessary to build from the critical analysis, academic spaces that lead to the strengthening of capacities that make the CP a highly competent professional, to assume managerial challenges, with the permanent confrontation of reality and its disposition to face it. In this sense it is important that the bases are laid for the direction of the professional accountant towards a managerial profile, going on to the formation of criteria and professional judgment and, interpretation, analysis of the norms and concepts that contribute to the Corporate Governance in the decision making processes and why not, to assume the Top Management in any Company