HORIZONTE EPISTEMOLÓGICO DE LA CONTADURÍA PÚBLICA COMO CARRERA DE GRADO

Abstract

Over the years accounting has been considered as a discipline, art, technology. Studies have been based on theoretical and practical bases, approaches and paradigms that comprise an accounting theory. Likewise, accounting has evolved with different accounting schools and organizations that have contributed to the development of research and accounting principles. Both financially and administrative aspects are indispensable for a decision-making. The changing environment causes the creation of new regulations such as International Financial Reporting Standard that countries should follow and work under principles for a better understanding of financial reporting at national and global levels. This research aims to demonstrate the importance of Public Accounting as undergraduate degree through its epistemological analysis. According to the data analyzed, it remains relevant that universities offer this career, as long as they take into account the National Plan for Good Living and produce an impact on the change of the productive matrix.