Resumen

ROJAS, William Rojas  y  GRIJALBA, Andrés Mauricio Sánchez. THINKING PUBLIC ACCOUNTANCY IN PRACTICE: CONTEXTS AND PREMISES. Innovar [online]. 2021, vol.31, n.80, pp.141-152.  Epub 05-Jun-2021. ISSN 0121-5051.

The institutionalization of public accountancy as a liberal profession in Colombia has been permeated by an instrumentalized environment typical of globalization insights. In this context, it is important to reflect on the accounting profession and its educational models, recognizing the significance of accounting education and research and their response to stakeholders. The challenge here is to educate professionals with theoretical and instrumental tools to address the dynamics of a changing and turbulent business environment. Thus, the accounting profession is defined as a technology capable of presenting a certain type of rational information based on the analysis of the transactions of an economic body operating in a globalized world. From this, it is worth inquiring about the contextual and subjective assumptions (of students and accounting professionals) with which the assessment of this profession is thought and projected. Is it important to rethink the organizational environment currently framed within the principles of efficiency and productivity? How does consumption affect professional praxis? This paper intends to explore how the organizational and social reality affects the training and development of the accounting practice. The text is oriented from the critical perspective of accounting, considering that professional practice involves the construction of social reality, life management, control, and the organization of activities.

Palabras clave : Accounting; public accountant; public accounting; accounting education; career development; accounting profession.

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