El rol de la formación academica en contabilidad para la adaptación a normas internacionales: perspectivas desde Perú y Colombia

Abstract

This essay addresses a crucial issue: how accounting education in Peru and Colombia is responding to the challenge of the International Financial Reporting Standards (IFRS), especially now that the global economy is more interconnected than ever. The main objective is to understand whether universities in these countries are effectively preparing students to work with these standards, which have become the international norm in financial reporting. To explore this question, I used a qualitative approach: I conducted interviews with professors and professionals in the field, administered surveys to students, and thoroughly reviewed the curricula of several institutions. The goal was to gain a clear understanding of how well current programs are performing. The findings are concerning: the way IFRS are being integrated varies widely among universities, and there is a noticeable gap between what is taught in the classroom and what employers actually require. Additionally, resistance to change within some institutions and a lack of resources are among the main challenges identified. With this study, I aim to contribute to an essential discussion on how to modernize accounting education. I propose incorporating more technological tools and real-world learning experiences to better prepare students for professional practice. I also emphasize the importance of greater exchange and cooperation between countries to enhance accounting education across the region.