Enseñabilidad de normas internacionales de información financiera e incidencia en la docencia universitaria / International financial reporting standards teachability and the impact on university teaching

Abstract

In the current scenarios, the need for accounting professionals to be able to contribute to the solution of complex social problems while participating in the progress of organizations is observed, by incorporating advances generating disciplinary and interdisciplinary looks with universal vision without loss of contextualized identity. This research paper aims to analyze the teaching practice employed in International Financial Reporting Standards teachability processes, IFRS in higher education, to respond with appropriateness to the comprehensive competences that the society demands, oriented from a qualitative and quantitative methodology of a descriptive type and a nonexperimental design. Among the results, it is mentioned that the new global realities demand the need to adapt international competences in the formation of certified public accountants. The relevance of designing a deeply thought syllabus that involves the pedagogical, axiological, cultural, cognitive and methodological elements, where an aligned teaching becomes important to incorporate active teaching and proponents to conduct meaningful and appropriate learning, an entire process of reflective awareness in academia to jointly reach disciplinary development and promote the renewal of teaching.

http://dx.doi.org/10.17981/econcuc.36.1.2015.24