Resumo

RENDON ARCILA, Nidia Elena; AGUDELO HENAO, Luis Fernando  e  HERRERA MARCHENA, Luis Guillermo. Enfoque comunicacional de la contabilidad ¿una nueva etapa de la contabilidad?: primera parte. Semest. Econ. [online]. 2007, vol.10, n.19, pp.125-144. ISSN 0120-6346.

This article aims at making a reflection about the current global society demands to the knowledge and the professional exercise of Public Accounting. Such a reflection is realized through the analysis of international accounting standards, through the international tendencies on accounting-education, and the accountant's social responsibility in this era of globalization. The latter was stated in order to establish that the communicational focus of accounting has become accepted due to its contribution to a better understanding of accounting as knowledge and action. Such a focus has a complete coherence with the technological-informative surroundings that are valid for accounting, where virtuality and the information society are the predominant characteristics. This issue shall be widely discussed in the second part of this article where it shall bring forth the conclusion whether accounting is in a new phase of evolution.

Palavras-chave : International accounting standards; international education standards for professional accountants; social responsibility of public accountants; technology; information society.

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