Approach to the topic ‘Internationalization of Accounting Education’ in Brazilian Academic Spaces

Abstract

This study aims to analyze how the topic of International Education Standards (IES) has been discussed in the Brazilian academic space. A documentary methodology was used to review the scientific articles published in the Scientific Periodicals Electronic Library (SPELL) database, the content of the didactic-pedagogical discipline taught in post-graduation programs and the production derived from the culmination of studies of these courses; This review was carried out for the period 2010-2017. The results obtained allowed us to consider that, in the Brazilian academic spaces, the IES are not approached with the dimension and depth required to understand their limitations and the epistemological arsenal necessary for their implementation. The studies carried out in Brazil do not contemplate the problems generated around the IES; This article constitutes an alert on the danger that it represents, for the training of accounting professionals, to assume the published regulations without being subjected to debate and critical reflection. This study must be overcome by others that demonstrate the limitations implied in each regulation to lead the necessary change in accounting education.