Reflexiones en torno al proceso de reforma de la contaduría pública en Colombia: una mirada a su contenido en relación con la educación contable
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Universidad Santo Tomás, Bogotá, Colombia
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Este trabajo tiene como objetivo reflexionar sobre la propuesta de reforma a la profesión contable, presentada por el Comité nacional para la reglamentación de la profesión contable, el cual fue convocado por el Consejo Técnico de la Contaduría Pública (CTCP) a la comunidad contable colombiana, desde su contenido vinculado a la educación contable. Para esto, se hace una breve descripción de los problemas que ha surtido el proceso de reglamentación a la profesión contable; posteriormente, se enuncia qué ha pasado con la educación contable, dando una mirada a algunos autores referentes en esta materia y, por último, se analizan los artículos 4 al 6 del proyecto que son los que más se relacionan con la educación contable. Se concluye que las instituciones de educación superior (IES) están siendo deslegitimadas a través de este tipo de propuestas, y que, en caso de ser aprobadas normas de este tipo, se trasladaría la formación profesional del contador público hacia otro tipo de entidades certificadoras, que serían las que finalmente validarían quién es y quién no es contador público en Colombia.
This paper is based on the objective of reflect the proposal for reform of the accounting profession presented by the national committee for the reform of public accounting convened by the Consejo Técnico de la Contaduría Pública (CTCP) to the Colombian accounting community from the content linked accounting education. For this, a brief description of the problems that the regulatory process has given to the accounting profession is made, then it is enunciated what has happened to accounting education giving a look at some leading authors in this matter and, finally, articles 4 to 6 of the project are analyzed, which are the ones that are most related to accounting education. It is concluded that higher education institutions (HEIs) are being delegitimized through this type of proposals and that if regulations of this type are approved, the professional training of public accountants would be transferred to other types of certifying entities that would ultimately validate who is and who is not a public accountant in Colombia.
This paper is based on the objective of reflect the proposal for reform of the accounting profession presented by the national committee for the reform of public accounting convened by the Consejo Técnico de la Contaduría Pública (CTCP) to the Colombian accounting community from the content linked accounting education. For this, a brief description of the problems that the regulatory process has given to the accounting profession is made, then it is enunciated what has happened to accounting education giving a look at some leading authors in this matter and, finally, articles 4 to 6 of the project are analyzed, which are the ones that are most related to accounting education. It is concluded that higher education institutions (HEIs) are being delegitimized through this type of proposals and that if regulations of this type are approved, the professional training of public accountants would be transferred to other types of certifying entities that would ultimately validate who is and who is not a public accountant in Colombia.
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accounting education, public accountancy reform, accounting research, higher education institutions, educación contable, reforma a la contaduría pública, investigación contable, IES
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https://creativecommons.org/licenses/by-nc-sa/4.0