Relevance of the Teaching Staff's Role in the Training of Public Accounting Major and Its Contribution to Higher Education Quality
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| Autores: | , , |
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| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2024 |
| Descripción: | This article focuses on the relevance of the role of the teacher in the formation of the Public Accounting career in the Higher Education Institutions (HEIs) of Colombia. Additionally, the authors seek to highlight and analyze the importance of the role played by educators in the quality training of students of the Public Accounting career in the Higher Education Institutions (HEIs) of Colombia. Regarding the analysis, this was developed under a qualitative methodology of non-experimental design, in which the researchers carried out a documentary review of databases of scientific documents published between 2013 and 2023. For their part, the results highlight the relevance of accounting education in Colombia for the economic and social development of the country, highlight the importance of ethics and training in values in accounting, as well as the need to diversify accounting training to adapt to changes in the business environment and regulatory, including modernization and convergence of international standards. The study underlines the fundamental role of the teaching staff in the ethical and technical training of Public Accounting students, not only by transmitting practical knowledge, but also by fostering a deep understanding of accounting processes. In addition, the supervision of the quality of accounting education in the country by the Colombian Association of Faculties of Public Accounting (ASFACOP) is highlighted, with a continuous commitment of the affiliated HEIs for the constant updating and improvement of accounting education. Therefore, the main conclusions of the study highlight that accounting has evolved from its teaching in schools to HEIs in Colombia, contributing to socioeconomic development. Professional accounting training is crucial to prepare individuals who will look out for the interests of both businesses and society at large. It is recommended to strengthen ethics and values training, adapt academic programs to address changes in the business and regulatory environment, promote constant training of faculty, collaboration between HEIs and industry, and continuous supervision of the quality of accounting education in Colombia to ensure high standards and adequate preparation of future accountants. |
| País: | Portal de Revistas UCR |
| Institución: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lenguaje: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/55820 |
| Acceso en línea: | https://revistas.ucr.ac.cr/index.php/educacion/article/view/55820 |
| Palabra clave: | Accounting Higher Education Colombia Teaching Profession Contabilidad Educación superior Enseñanza Profesión |