ImpactU Versión 3.11.2 Última actualización: Interfaz de Usuario: 16/10/2025 Base de Datos: 29/08/2025 Hecho en Colombia
Análisis de la transformación de los programas curriculares de contaduría pública en Colombia a partir de la convergencia a las NIIF y las NIA. Estudio de caso en seis programas de calidad
The regulation generated by the convergence of International Financial Reporting and Assurance Standards in Colombia implies an analysis of the consequences on higher education programs linked to the accounting profession, especially because of the historical relationship between the institutional framework and the economic reform dynamics at the national level. The New International Financial Architecture involves the articulation of multilateral private entities with a regulatory character for local systems. Therefore, in addition to financial information standards, the International Education Standards for Accountants (IES) are included among other complementary practices. Recognizing this context, the transformations in the curricular programs are reviewed in this work through a case study in six of them, addressing an interpretative methodology of a qualitative type that makes it possible to collect the discourses of key actors participating in the reform processes within the programs. Finally, the analysis of the national and international context and the results of the case study allow us to infer the state of assimilation and implementation of standards and the stakes that these programs have taken in the training of public accountants, as well as some recommendations considered useful for the generality of public accounting programs in the convergence processes.