Estudio de pertinencia del programa contaduría pública en la universidad Simón Bolívar, frente a otros programas de contaduría de Cúcuta
Cargando...
Fecha
2022
Autores
Ascanio Bautista, Marly Katherine
Lozada Perez, Yensy
Perez Montaño, Emily Naidu
Título de la revista
ISSN de la revista
Título del volumen
Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El programa de Contaduría Pública en la Universidad Simón Bolívar sede Cúcuta, se encuentra adscrito a la facultad de Administración y Negocios, cuenta con registro calificado con resolución N° 12549 del 2 de agosto del 2018, otorgado por Min ciencias, es decir es un programa joven, como eje principal busca formar profesionales con pensamiento crítico reflexivo, con capacidad de análisis del contexto interno organizacional y externo desde aspectos como: La economía, la política, los aspectos legales organizacionales de formación y operatividad, de orden regional y nacional donde el profesional de la contaduría pública va a ejercer su actividad en medio de estos diferentes fenómenos financieros presentes como realidad social enmarcada en un contexto globalizado.
Este programa académico de Contaduría Pública cuenta con convenio de doble titulación con la Universidad de Colima en México donde los estudiantes de la Universidad Simón Bolívar tienen la oportunidad de realizar sus dos últimos semestres de la carrera en ese país, desarrollando las prácticas empresariales, cabe destacar que la universidad adicionalmente es miembro de la Asociación Colombiana de Facultades de Contaduría Pública (ASFACOP).
Es importante resaltar que, en Colombia, el ejercicio de la contaduría pública se consolido con la expedición del Decreto 0302 de 2015, reglamentado por el Código de ética profesional, expedido bajo la Ley 43 de 1990.
En ese orden de ideas, se hace necesario que los estudiantes de Contaduría Pública de las universidades de Colombia cuenten con las cualidades para adaptarse a las necesidades del entorno internacional, nacional y local, para responder a los distintos desafíos que día a día la contaduría pública presenta, es por esto por lo que este proyecto propone determinar la pertinencia de la propuesta de formación académica del programa de Contaduría Pública de la Universidad Simón bolívar sede Cúcuta.
Tomando como referente la ética del profesional y el hecho que esta debe permanecer intachable, teniendo en cuenta que el contador es un garante de confianza en cualquier tipo de organización empresarial, para ello se pretende Identificar las necesidades y las tendencias de la formación de los estudiantes de Contaduría Pública en Cúcuta, así también analizar las características del plan de estudio del programa académico antes descrito para finalmente describir los impactos relacionados entre la propuesta de formación del programa de contaduría y el entorno empresarial de la región.
The Public Accounting program at the Simón Bolívar University in Cucuta, is attached to the Faculty of Administration and Business, has a qualified registration with resolution No. 12549 of August 2, 2018, granted by Min Ciencias, that is, it is a young program, as its main axis it seeks to train professionals with reflective critical thinking, with the ability to analyze the internal organizational and external context from aspects such as: The economy, politics, legal, organizational aspects of training and operation, of regional and national order where the public accounting professional will exercise his activity in the midst of these different financial phenomena present as a social reality framed in a globalized context. This academic program of Public Accounting has a double degree agreement with the University of Colima in Mexico where students of the Simón Bolívar University have the opportunity to carry out their last two semesters of the career in that country, developing business practices, it should be noted that the university is also a member of the Colombian Association of Faculties of Public Accounting (ASFACOP). It is important to note that, in Colombia, the practice of public accounting was consolidated with the issuance of Decree 0302 of 2015, regulated by the Code of Professional Ethics, issued under Law 43 of 1990. In this order of ideas, it is necessary that the students of Public Accounting of the universities of Colombia have the qualities to adapt to the needs of the international, national and local environment, to respond to the different challenges that public accounting presents day by day, that is why this project proposes to determine the relevance of the academic training proposal of the Public Accounting program of the Simon University Bolívar in Cucuta. Taking as a reference the ethics of the professional and the fact that this must remain impeccable, taking into account that the accountant is a guarantor of trust in any type of business organization, for this purpose it is intended to identify the needs and trends of the training of Public Accounting students in Cucuta, as well as to analyze the characteristics of the study plan of the academic program described above to finally describe the impacts related between the training proposal of the accounting program and the business environment of the region.
The Public Accounting program at the Simón Bolívar University in Cucuta, is attached to the Faculty of Administration and Business, has a qualified registration with resolution No. 12549 of August 2, 2018, granted by Min Ciencias, that is, it is a young program, as its main axis it seeks to train professionals with reflective critical thinking, with the ability to analyze the internal organizational and external context from aspects such as: The economy, politics, legal, organizational aspects of training and operation, of regional and national order where the public accounting professional will exercise his activity in the midst of these different financial phenomena present as a social reality framed in a globalized context. This academic program of Public Accounting has a double degree agreement with the University of Colima in Mexico where students of the Simón Bolívar University have the opportunity to carry out their last two semesters of the career in that country, developing business practices, it should be noted that the university is also a member of the Colombian Association of Faculties of Public Accounting (ASFACOP). It is important to note that, in Colombia, the practice of public accounting was consolidated with the issuance of Decree 0302 of 2015, regulated by the Code of Professional Ethics, issued under Law 43 of 1990. In this order of ideas, it is necessary that the students of Public Accounting of the universities of Colombia have the qualities to adapt to the needs of the international, national and local environment, to respond to the different challenges that public accounting presents day by day, that is why this project proposes to determine the relevance of the academic training proposal of the Public Accounting program of the Simon University Bolívar in Cucuta. Taking as a reference the ethics of the professional and the fact that this must remain impeccable, taking into account that the accountant is a guarantor of trust in any type of business organization, for this purpose it is intended to identify the needs and trends of the training of Public Accounting students in Cucuta, as well as to analyze the characteristics of the study plan of the academic program described above to finally describe the impacts related between the training proposal of the accounting program and the business environment of the region.
Descripción
Palabras clave
Pertinencia, Contaduría pública, Programa académico
