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¿Aprobamos o reprobamos el trabajo con Normas Internacionales de Educación? Aplicación de las Normas Internacionales de Educación (NIE) para carreras de contador público en países latinoamericanos

The International Education Standards should be applied in all countries adhering to the International Federation of Accountants (IFAC). At present two of these standards are due to be fully implemented by agencies related to education in our countries. This research aims to identify the relevant va...

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Autor Principal: Salas Ávila, José Augusto
Otros Autores: Reyes Maldonado, Nydia Marcela
Formato: Artículo
Idioma: spa
Publicado: Pontificia Universidad Católica del Perú 2016
Materias:
International Standards In Education
Expectations Gap In Education
Entry Requirements For Professional Education Programs In Accounting
Continuing Professional Development
Normas Internacionales En Educación
Brecha De Expectativas En Educación
Requisitos De Ingreso Para Los Programas De Educación Profesional De La Contabilidad
Desarrollo Profesional Continuo
Normas Internacionais Em Educação
Expectativas Lacuna Na Educação
Requisitos De Entrada Para Programas De Educação Profissional De Contabilidade
Desenvolvimento Profissional Contínuo
Acceso en línea: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/14775/15346
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Sumario: The International Education Standards should be applied in all countries adhering to the International Federation of Accountants (IFAC). At present two of these standards are due to be fully implemented by agencies related to education in our countries. This research aims to identify the relevant variables and expectations gap regarding these two international education standards (IES).348 students, academics and professional accountants and auditors of Colombia and Chile were consulted about the IES 1 «Entry Requirements for Professional Education Programs in Accounting» and IES 7, «Continuing Professional Development».Statistic conclusions indicate that four variables of IES 1 (approval rates, transparent information, study costs, professional competencies maps, and evaluation of entry points into the accounting program) and ten variables of IES 7 (CPD approach , commitment to learning, professionalism, practical experience, systematic process and sanctions for continuing professional development models), show significant academic and professional gaps in this new environment on international education standards.

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