Las NIIF en la currícula de la carrera de Contador Público. Relevamiento en universidades latinoamericanas
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2018-12-11
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Para diseñar un Plan de Estudios de una carrera universitaria es necesario, en primer lugar, definir el perfil del profesional que se pretende formar, teniendo en cuenta que el título de Con-tador Público en nuestro país habilita para el ejercicio profesional, sin necesidad de revalidar los conocimientos adquiridos. Adquiere, entonces, fundamental importancia la formación recibida en la carrera universitaria.
Los mercados globales han impulsado el desarrollo de las normas internacionales a nivel mun-dial y, como consecuencia, el estudio de su inclusión en el currículo de Contador Público, te-niendo en cuenta que el área contable es la base de la formación profesional de estos gradua-dos. En este caso es necesario definir qué contenidos deben seleccionarse para incluir en el currículo, entre ellos los relacionados a las normas internacionales de información financiera, respetando la carga horaria de la carrera.
Un factor importante para la definición de estos contenidos es el proceso de acreditación de la carrera de Contador Público por la CONEAU , responsable de la evaluación de la carrera en las universidades de nuestro país fijando estándares de cumplimiento obligatorio.
En este trabajo se hizo un relevamiento de la inclusión de las NIIF en los Planes de Estudios de las principales universidades latinoamericanas, distintas de las argentinas, públicas y privadas, que están mejores clasificadas en los rankings internacionales: Universidad Nacional Autónoma de México (UNAM), Pontificia Universidad Católica de Perú, Universidad de los Andes de Colombia, Universidad Nacional de Asunción del Paraguay, Universidad Nacional de Chile, Universidad de la República del Uruguay, Universidad de San Pablo y Universidad Nacional de Río de Janeiro.
Del relevamiento realizado en las universidades mencionadas surge que: todas las Universida-des relevadas están radicadas en países donde se aplican las NIIF; se observan respuestas homogéneas al problema descripto; en las asignaturas de grado prevalece la obligatoriedad de la asignatura con preponderancia de la modalidad transversal; en general también se ofrece la enseñanza de las NIIF en asignaturas de posgrado (especializaciones y maestrías) y en pocos casos se observan asignaturas optativas.
To design a curriculum for a university career, it is necessary to define the profile of the profes-sional to be trained, taking into account that, in our country, the title of Public Accountant quali-fies for professional practice, without the need for revalidate the acquired knowledge. Therefore, the training received in the university career acquires fundamental importance. Global markets have driven the development of international standards worldwide and, as a consequence, the study of their inclusion in the Public Accountant curriculum, taking into ac-count that the accounting area is the basis of the professional training of public accountants. In this case, it is necessary to define what content should be selected to include in the curriculum, including those related to international financial reporting standards, respecting the course workload. An important factor for the definition of these contents is the process of accreditation of the Pub-lic Accountant career by the CONEAU, responsible for the evaluation of the career in the uni-versities of our country, setting mandatory standards. In this paper, a survey was made of the inclusion of IFRS in the curriculums of the main Latin American universities, different from the Argentine, of public and private management, located in the main positions in international rankings: National Autonomous University of Mexico (UNAM) , Pontifical Catholic University of Peru, University of the Andes of Colombia, National University of Asunción of Paraguay, National University of Chile, University of the Republic of Uruguay, University of São Paulo and National University of Rio de Janeiro. From the survey carried out in the aforementioned universities, it emerges that: all the Universi-ties surveyed are located in countries where IFRS are applied; homogeneous responses to the described problem are observed; in undergraduate subjects, the compulsory nature of the sub-ject prevails with a preponderance of the transversal modality; In general, the teaching of IFRS is also offered in postgraduate courses (specializations and master's degrees) and in a few cases optional subjects are observed.
To design a curriculum for a university career, it is necessary to define the profile of the profes-sional to be trained, taking into account that, in our country, the title of Public Accountant quali-fies for professional practice, without the need for revalidate the acquired knowledge. Therefore, the training received in the university career acquires fundamental importance. Global markets have driven the development of international standards worldwide and, as a consequence, the study of their inclusion in the Public Accountant curriculum, taking into ac-count that the accounting area is the basis of the professional training of public accountants. In this case, it is necessary to define what content should be selected to include in the curriculum, including those related to international financial reporting standards, respecting the course workload. An important factor for the definition of these contents is the process of accreditation of the Pub-lic Accountant career by the CONEAU, responsible for the evaluation of the career in the uni-versities of our country, setting mandatory standards. In this paper, a survey was made of the inclusion of IFRS in the curriculums of the main Latin American universities, different from the Argentine, of public and private management, located in the main positions in international rankings: National Autonomous University of Mexico (UNAM) , Pontifical Catholic University of Peru, University of the Andes of Colombia, National University of Asunción of Paraguay, National University of Chile, University of the Republic of Uruguay, University of São Paulo and National University of Rio de Janeiro. From the survey carried out in the aforementioned universities, it emerges that: all the Universi-ties surveyed are located in countries where IFRS are applied; homogeneous responses to the described problem are observed; in undergraduate subjects, the compulsory nature of the sub-ject prevails with a preponderance of the transversal modality; In general, the teaching of IFRS is also offered in postgraduate courses (specializations and master's degrees) and in a few cases optional subjects are observed.
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Palabras clave
NIIF, Currícula, Carrera, Contador Público, IFRS, Curriculum, Career