Formación del contador: entre la formación técnica y la formación integral

Abstract

The transformations of legal regulations, the insertion of technologies in business management and the growing internationalization of companies in a context of growing market liberalization and a health emergency generates great challenges for the accounting profession. In other words, education in the accounting area is under scrutiny, due to permanent transformations in terms of: proliferation of standards, rapid advances in technology, outsourcing of accounting services, globalization, corporate failures and the effects of Covid - 19, causes the accounting profession to become increasingly obsolete or simply does not keep up with the speed of changes in work environments. In this sense, the article analyzed the training processes in the accounting profession with respect to comprehensive training and the demands of work environments in the commercial sector in the context of the health crisis. In order to answer this problem, the study used a qualitative methodology both for the survey and tabulation and for the data analysis. As a result, it was determined that professional intellectual and organizational skills were the most required by the business environment. On the other hand, the technical skills related to tax management, financial information, accounting and internal control were the most important in the business sector. Finally, companies value professionals with objectivity and independence and compliance with regulations as the main values.