ADAOC. Capítulos en libro de investigación - Grupo de investigación: Sistemas de información y control organizacional
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- PublicaciónAcceso abiertoLa formación contable : un análisis desde la historia de la contabilidad(Bogotá : Universidad Externado de Colombia, 2018., 2018-12) Escobar Ávila, María Elena Emma; Alba Cabañas, MarisleidyThe current context is characterized by an increase in the demand for accounting training coupled with the inclusion of public accounting programs in different universities. This makes it essential to study the training of accountants in Colombia, so the objective of this research is framed in the analysis of trends in accounting training, the behavior of public accounting in Colombia as a profession and in the treatment of the history of accounting in the scientific literature. The results show that the accounting formation registers as current trends, the use of information and communication technologies in the teaching-learning process. At the same time, it is evident that the public accounting in Colombia has been framed from the commercial and tax regulations, the training has evolved and nowadays there is an increase of graduates in this profession. While the scientific literature reflects an increase in the publication and study of the subject of accounting history.