Resumo

RONCANCIO GARCIA, ÁNGEL DAVID; MIRA ALVARADO, GUSTAVO ENRIQUE  e  MUNOZ MURCIA, NATALY MARCELA. ACCOUNTING PROFESSIONAL TRAINING COMPETENCES: A REVIEW OF THE INSTITUTIONAL AND EDUCATIONAL STANCES IN COLOMBIA. Rev.fac.cienc.econ. [online]. 2017, vol.25, n.2, pp.83-103. ISSN 0121-6805.  https://doi.org/10.18359/rfce.3070.

This article presents a review of the literature on the treatment of the concept of competencies in training at the level of higher education of public accountants in Colombia. Likewise, under a taxonomic perspective, this document addresses the questioned claim from the instrumental rationality that permeates discourses about competencies in the training of accounting professionals. Subsequently, a review of the concept is presented from the main references in the accounting discipline literature, involving from international projects, educational positions, to normative dispositions on the subject, and some of the main questions to the formation of this kind.

Palavras-chave : Education; Competences; Accounting; Colombia.

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