The phenomenon of globalization in which we currently live, demands a change in the current accounting education, due to the shortcomings of which the universities are victims (they form only to "do", inactive students, little research, deficiency in role of the teacher), for which these require certain characteristics (Modern, Modern Training, Scientific Research and Technology, Criticism) that allow them to be at the forefront of world development.
Reason why international organizations such as IFAC and ISAR have presented proposals in this regard (education standards, action guides and study plans), but these proposals can be quite professionalizing and instrumentalistic and excluding important aspects for accounting education such as research, pedagogy and interdisciplinarity.
Accounting education
The new dynamics of business and the globalization of capital have given rise to economic globalization, which is an evident and inevitable phenomenon in all fields, and the academic dynamic is not alien to this phenomenon. Having arrived, it is necessary to ask: is the current education process the most appropriate to train accountants capable of responding to the demands of present and future environments?
To answer this question, it is necessary to evaluate some aspects, such as the role that universities play in the process of training accountants, since the level of demand that the new environment requires is supported by scientific knowledge and technology. For this reason, countries that aspire to sustainable economic development should reinforce their investments in education (primary, secondary and higher). It should be borne in mind that universities have shortcomings and weaknesses in fulfilling their primary objective, since they form only to "do" and not to "be", nor to think scientifically, nor prepare for change due to lack of dynamics that globalization demands.
In addition, it is necessary to evaluate the role of the teacher since he has been privileged to practice as a teacher successful professionals, with work experience, time constraints to prepare classes and serious pedagogical deficiencies, which turns the class only into a space dedicated to commenting the cases themselves experienced in his professional career and completely losing theoretical knowledge; therefore, for a more efficient accounting model, teachers with strong pedagogical bases and deep accounting knowledge are required (teachers with training in public accounting).
It is convenient to highlight other shortcomings such as: an inactive student body in its training process, the inadequate use of modern educational technologies and the little influence of research as an engine of the academy.
Universities that want to train accountants capable of responding to the demands of future environments must meet at least the following characteristics:
- Comprehensive training: Which implies seeing the student not only a professional future, but also a person who feels, with aspirations and dreams. (Accountant Magazine No 2; Page 179) Modern: Use of the latest technology in the teaching and learning processes. It combines the economic with the human and the technological with knowledge in a process oriented towards sustainable development. (Accountant Magazine No 2; Page 180) Scientific research and technology: In which investigative practice is promoted as a daily routine for the future accountant and linking teachers through research groups that produce new technologies and scientific knowledge. (Accountant Magazine No 2; Page 183) Criticism: One must have an attitude of frank and honest self-criticism to discover our mistakes in order to change to new paradigms.
In view of the current changes that require accounting education, some international organizations have taken on the task of proposing the standardization of accounting education, through accounting education action guides or global study plans, with the purpose of forming professionals with a set of technical bases whose main characteristics are: Training, skill, competencies, professionalism, specialization, among others.
The harmonizing proposal that stands out the most is that of the IFAC that through the EDC issues the IES (International Education Standards) that must be applied by professional accountants and issues education guides in which the skills, knowledge and professional values are established and elements of education and experience such as admission requirements, general education, professional education, assessment, and experience requirements.
Another proposal that stands out is the study plan issued by ISAR, which has as its main components knowledge, general techniques, professional training (technique), professional examinations, practical experience, continuing professional training and a system of certifications, which must To be developed through modules compiled into four categories: 1) Knowledge of the organization and commercial activity, 2. Information technology, 3) Basic knowledge of accounting, auditing, taxation and sectors related to accounting, 4). (Advanced) operational level of accounting, finance and related knowledge.
These different proposals for standardization, which are essential for economic unions and transnational organizations, have economic purposes at heart when they try to homogenize the contents, the contents and learning methods, without taking into account important aspects such as research, teaching, pedagogy, among other aspects inherent to accounting education.
Firstly, the IFAC education proposal proposes a professionalized and instrumental vision, which does not allow accounting to interact with other disciplines of knowledge that allow accounting to be seen as a social practice, by only emphasizing business practice. and by having a rejection of the conceptual question.
Secondly, the ISAR standardization proposal is intended to serve as an orientation for the technical content of accounting training and describes the technical spheres that a student must master in order to be a professional, and as this proposal is a derivative of the proposal of the IFAC is also professional and instrumental.
"These curricula privilege professionalization, hyperspecialization, and guide the technical content of accounting training, in order to harmonize the educational system with the demands of international business, not with the dynamics of knowledge in its various manifestations" (Quijano, 2004; Page 107).
The proposals cited do not consult the dynamics of knowledge, nor do they go beyond the financial field, they only focus on the curricular (Curriculum), without taking into account pedagogical, investigative, didactic, interdisciplinary aspects, quality of teaching, among others.
At this point, it is necessary to ask: are the standardization proposals the most appropriate for the development of accounting education?
Certainly, this article does not intend to answer this question, but rather to publicize international proposals for the development of accounting education, but what is certain is that the process that allows the development of accounting training should contain part of the curricular aspects, other multiple and important ones such as research, interdisciplinarity and pedagogy, that contribute to the adequate development that accounting education needs thanks to the dynamics of today's world.
Conclusions
- In today's world, knowledge has become the decisive factor for the growth of countries and this responsibility has fallen on educational entities (universities), which present problems regarding the achievement of their primary objective, due to various factors.. This dangerously compromises the future performance of the accounting profession, this is the reason why a dramatic change to the educational system is needed to start training professionals, not only in their ability to do, but also have critical strengths and most importantly that people are formed with ethics and values, characteristics included in the being. Accounting education standards can become a double-edged sword,since both the IFAC standards and action guides and the ISAR curriculum have been developed in first world countries, and it could be thought that these standards are in search of interests other than academic. In addition, an instrumentalist character and a inhibition of research and pedagogy are perceived in these, which are fundamental factors for the healthy development of the accounting profession. A current problem of education is the quality of teaching, since in this writing it is clear many of the current teachers are certainly not the most qualified to practice teaching, either due to lack of knowledge, pedagogy or time to prepare the class, which is deeply reflected in the quality of education,for which neither IFAC nor ISAR provide solutions to this problem. In the future, thanks to globalization (in all aspects), highly qualified accountants will be needed to respond to the needs of this environment, such as the implementation of good governance and with these accounting standards, for which a restructuring of education should be done, seeking to make it less professionalizing.In Colombia we need more initiative from accountants, teachers and students to make a restructuring of accounting education than Allow yourself to be at the forefront of accounting knowledge, practices and development.In the future, thanks to globalization (in all aspects), highly qualified accountants will be needed to respond to the needs of this environment, such as the implementation of good governance codes and with these accounting standards, for which a restructuring must be carried out. to education, seeking to make it less professionalizing. In Colombia we need more initiative by accountants, teachers and students to make a restructuring of accounting education that allows us to be at the forefront of accounting knowledge, practices and development.In the future, thanks to globalization (in all aspects), highly qualified accountants will be needed to respond to the needs of this environment, such as the implementation of good governance codes and with these accounting standards, for which a restructuring must be carried out. to education, seeking to make it less professionalizing. In Colombia we need more initiative by accountants, teachers and students to make a restructuring of accounting education that allows us to be at the forefront of accounting knowledge, practices and development.teachers and students to make a restructuring of accounting education that allows them to be at the forefront of accounting knowledge, practices and development.teachers and students to make a restructuring of accounting education that allows them to be at the forefront of accounting knowledge, practices and development.
Bibliography
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