Resumen

ARIZA BUENAVENTURA, EFRÉN DANILO. CONTEXTUAL, DISCIPLINARY AND CURRICULUM TRANSFORMATIONS IN ACCOUNTANCY: A RELATIONAL ANALYSIS. Rev.fac.cienc.econ. [online]. 2008, vol.16, n.1, pp.217-232. ISSN 0121-6805.

Accountants face profound changes, so that market, business, industry and universities were merged under interests and values increasingly contradictory. These changes involve new challenges both for teachers as for students. Some of these changes are discussed in the text. It is concluded that the accounting education system at various levels must retake the path of critic theoric judgement, both from the discipline as from the social environment.

Palabras clave : University; transformation of accounting; auditing; accounting curriculum.

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