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- Title
Educación contable y reformas curriculares: una propuesta desde la internacionalización en casa.
- Authors
Bolaño Tarrá, Jimmy; Pons y García, Jorge
- Abstract
The processes of internationalization in higher education include a variety of complex institutional commitments by universities. Faced with this, Internationalization at Home (IeC) arises as an alternative mechanism for those institutions that initiate processes of implementation of this phenomenon, because within its possibilities is the inclusion of global content in the curricula of the programs they offer. Such is the case of the accounting program of the University of Magdalena, which offers a curriculum whose axis of professionalization, presents a potential for reform under the standards of accounting education (IES) of the International Federation of Accountants (IFAC). To establish this possibility, a preliminary conceptual tour was made under the work of a doctoral research, from which it is proposed that this institution initiate a curricular evaluation with a view to adapting the contents of IES IFAC, best practices in accounting education worldwide. This is possible, because the curricular processes, be they of formulation, evaluation, or reform, constitute institutional moments propitious to rethink the pedagogical north of the formative processes that these carry out inside their classrooms. JEL Codes: I21
- Subjects
INTERNATIONAL Federation of Accountants; ACCOUNTING education; EDUCATIONAL standards; ACCOUNTING standards; INTERNATIONAL organization; CURRICULUM; DOCTORAL programs; FORMATIVE tests
- Publication
Cuadernos de Contabilidad, 2022, Vol 23, p1
- ISSN
0123-1472
- Publication type
Article
- DOI
10.11144/Javeriana.cc23.ecrc