The phenomenon of globalization in which it is currently lived, demands a change in the current accounting education, due to the flaws that the universities are victims (they form only to «do», low-active students, little research, deficiency in the function of the teacher), for which these require to acquire certain characteristics (integral, Modern Formation, Scientific Research and Technology, Critique) that allow him to be the vanguard of the world development.
That is why international organizations such as IFAC and ISAR have submitted proposals on this issue (education standards, action guides and curricula), but these proposals can be quite professional and instrumentalist and Excluding important aspects for accounting education such as research, pedagogy and interdisciplinarity.
The new dynamics of business and the globalization of capital has given rise to economic globalization, which is an obvious and inevitable phenomenon, in all fields, and the academic dynamics is not alien to this phenomenon. Come this one, you need to ask yourself is the current education process the most suitable to form accountants capable of responding to the demands of present and future environments?
To answer this question, it is necessary To evaluate some aspects, such as the role that universities play in the process of training accountants, since the level of demand required by the new environment is supported by scientific knowledge and technology. Why countries that aspire to sustainable economic development should reinforce their investments in education (primary, secondary and higher). It Is to be taken into account that the universities present flaws and weaknesses in the fulfillment of their primary objective, because they form only to «do» and not to «be», neither to think scientifically, nor prepare for the change by lack of the dynamics that demands the Globalization.
In Addition, it is necessary to evaluate the role of the teacher since it has privileged to practice as a teacher to successful professionals, with work experience, constraints of time to prepare classes and serious pedagogical deficiencies, which converts the class as Only in a space dedicated to discussing the own cases lived in his professional career and completely losing theoretical knowledge; For which a more efficient accounting model requires teachers with strong pedagogical bases and deep accounting knowledge (Teachers with training in public accounting).
It Is advisable to highlight other flaws as: an unactive student in their training process, the inadequate use of modern educational technologies and the little influence of research as an engine of the academy.
Universities that want to form accountants capable of responding to the requirements of future environments must meet at least the following characteristics:
Integral Training: Which implies seeing in the student not only a professional future, but also a person who feels, with aspirations and dreams. (Magazine of counter 2; P. 179)
Modern: Use of state-of-the-art technology in teaching and learning processes. It Combines the economic with the human and the technological with the knowledge in a process oriented towards the sustainable development. (Magazine of counter 2; P. 180)
Scientific Research and technology: In which the investigative practice is promoted as a daily routine of the future accountant and linking the teachers through research groups that produce new technologies and scientific knowledge. (Magazine of counter 2; P. 183)
Criticism: You must have an attitude of frank and honest self-criticism to discover our mistakes to change to new paradigms.
In view of the current changes that require accounting education, some international organizations have been given the task of proposing the standardization of the accounting education, through guides of action of the accounting education or world plans of study, with the Purpose of forming professionals with a set of technical bases whose main characteristics are: Training, skills, competencies, professionalism, specialization, among others.
The Most outstanding harmonizing proposal is that of the IFAC that through the EOC emits the IES (International Standards of Education) that must be applied by the professional accountants and emits education guides in which the skills are established, Knowledge, professional values and elements of education and experience such as admission requirements, general education, professional education, evaluation and experience requirements.
Another proposal that stands out is the study plan issued by ISAR, which has the main components of knowledge, general techniques, vocational training (technical), professional examinations, practical experience, vocational training Continuous and a system of certifications, to be developed through modules compiled in four categories: 1). Knowledge of the organization and the commercial activity, 2. Information Technology, 3). Basic Knowledge of accounting, auditing, tax taxation and accounting-related sectors, 4). (advanced) operating Level of accounting, finance and related knowledge.
These different proposals for standardization that are paramount by economic guilds and transnational organizations, have in the fund economic purposes to try to homogenize the contents and learning methods, without having in It has important aspects such as research, teaching, pedagogy, among other aspects inherent to accounting education.
First of all, the IFAC education proposal proposes a professionalized and instrumental vision, which does not allow accounting to interact with other disciplines of knowledge that allow to see the accounting as a social practice, by only putting emphasis on the Commercial practice and having a rejection of conceptual questioning.
Secondly, the proposed standardization of ISAR is intended to serve as a guideline for the technical content of the accounting training and describes the technical areas that a student must master to be professional, and as this proposal is a Derivative of the proposal of the IFAC is also professionalized and instrumental.
«These curricula privilege the professionalization, the hyperspecialty, and orientate in technical content of the accounting training, in order to harmonize the educational system with the exigencies of the international business, not with the dynamics of knowledge in its various manifestations «(Quijano, 2004; P. 107).
The aforementioned proposals do not consult the dynamics of knowledge, nor go beyond the financial field, only focus on curriculum (curriculum), without taking into account pedagogical, investigative, didactic, interdisciplinary, quality of the Teaching, among others.
At this point, it is necessary to ask themselves are the standardization proposals the most suitable for the development of accounting education?
Certainly, this article is not intended to answer this question, but to make known the international proposals for the development of accounting education, but what is true is that the process that allows the development of accounting training should To contain part of the curricular, other multiple and important aspects such as research, interdisciplinarity and pedagogy, that contribute to the adequate development that the accounting education needs thanks to the dynamics of the current world.
In today’s world knowledge has become the decisive factor for the growth of countries and this responsibility has fallen on educational institutions (universities), which present problems in terms of the scope of their primary objective, cause of several factors. This jeopardizes the future performance of the accounting profession, this is why it takes a dramatic change to the educational system to start training professionals, not only in their ability to do, but also have critical strengths And the most important thing that people are formed with ethics and values, characteristics included in the being.
THE accounting education standards can become a double-edged sword, since both the standards and the guidelines of action of the IFAC and the plan of studies of the ISAR have been developed in first world countries, and one could come to think that these standards are Looking at other interests different from academics. In Addition, they perceive an instrumentalist character and a cohibición to research and pedagogy, which are fundamental factors for the healthy development of the accounting profession.
A current problem of education is the quality of teaching, as in this paper it is clear that many of the current teachers are certainly not the most qualified to practice teaching, either because of lack of knowledge, pedagogy or time to prepare the class , which is deeply reflected in the quality of education, for which neither IFAC nor ISAR provide solutions to this problem.
In the future, thanks to globalization (in all aspects), highly qualified accountants will be needed to respond to the needs of this environment, such as the implementation of good governance codes and with these accounting standards, for which To do a restructuring of education, looking for it to be less professional.
In Colombia We need more initiative from accountants, teachers and students to make a restructuring of accounting education that allows to be at the forefront of knowledge, practices and accounting development.