Are we approving or disapproving our job with International Education Standards? - Application of International Standards in Education (IES) for studies in accounting in Latin American countries

Authors

  • José Augusto Salas Ávila Universidad de Talca

    Es contador público y auditor por la Universidad de Talca, Chile. Asimismo, cuenta con un Ph.D. en Accounting por la University of Texas Pan American (EE.UU.). Se desempeña como docente titular de la Escuela de Auditoría e Ingeniería en Control de Gestión de la Universidad de Talca, Chile. Asimismo, es director del Centro de Investigación y Estudios Contables (CIEC).
  • Nydia Marcela Reyes Maldonado Universidad Autónoma de Bucaramanga

    Es contadora pública por la Universidad Autónoma
    de Bucaramanga (UNAB), Colombia, y cuenta con un Ph.D. en Contabilidad y Finanzas de las Organizaciones por la Universidad de Zaragoza, España. Es docente titular del Programa de Contaduría Pública de la UNAB. Además, es directora del grupo de investigación en Contabilidad y Finanzas, Invesconfin.

DOI:

https://doi.org/10.18800/contabilidad.201502.001

Keywords:

International Standards in Education, expectations gap in education, entry requirements for Professional Education Programs in Accounting, Continuing Professional Development

Abstract

The International Education Standards should be applied in all countries adhering to the International Federation of Accountants (IFAC). At present two of these standards are due to be fully implemented by agencies related to education in our countries. This research aims to identify the relevant variables and expectations gap regarding these two international education standards (IES).

348 students, academics and professional accountants and auditors of Colombia and Chile were consulted about the IES 1 «Entry Requirements for Professional Education Programs in Accounting» and IES 7, «Continuing Professional Development».

Statistic conclusions indicate that four variables of IES 1 (approval rates, transparent information, study costs, professional competencies maps, and evaluation of entry points into the accounting program) and ten variables of IES 7 (CPD approach , commitment to learning, professionalism, practical experience, systematic process and sanctions for continuing professional
development models), show significant academic and professional gaps in this new environment on international education standards.

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Published

2015-03-31

How to Cite

Salas Ávila, J. A., & Reyes Maldonado, N. M. (2015). Are we approving or disapproving our job with International Education Standards? - Application of International Standards in Education (IES) for studies in accounting in Latin American countries. Contabilidad Y Negocios, 10(20), 5–22. https://doi.org/10.18800/contabilidad.201502.001

Issue

Vol. 10 No. 20 (2015)

Section

Current Affairs on Accounting

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.