Public Accounting Careers in the Global Order.

Abstract

This essay presents a comparative study of the program of the Public Accounting career in the world order. It raises how, through rapid globalization, the challenge of adapting has been incorporated into universities, not slowly or organically, but taking the big steps required by the new realities. For the respective analysis a documentary design was used, this included the search for information through a random sampling of continental scope (worldwide); the classification and tabulation of the information was carried out through the use of analysis matrices, this allowed the comparative visualization of the information simultaneously; In the phase corresponding to the analysis of the results, the outstanding aspects that came from the comparison of information by each university were presented, and through an enhancing discussion, the findings were revealed. In conclusion, it was shown that the phenomenon of globalization has led to a worldwide interconnection of the activities generated by organizations in real time and this situation forces the profession of Public Accounting to cover the requirements demanded by users of the financial information for the decision-making process. The study revealed the new challenges imposed by the phenomenon of globalization on educational processes, the duration and terms of the degree, the need to incorporate approaches into the curricula that include the management of structured and unstructured data, the design and techniques associated with the architecture of financial information, as well as the need to incorporate or strengthen a transversal axis through which the skills in the area of research are transmitted to students, this will allow articulating the development of reflective and technical attitudes regarding to the field of accounting sciences, thus promoting critical learning in university students.