Acreditación de la carrera de Contador Público en Argentina. Análisis del primer ciclo – primera fase

The research work addresses the results obtained in the process of evaluation and accreditation of the Public Accountant (CP) career before the National Commission for University Evaluation and Accreditation (CONEAU) in the first cycle, first phase, which took place in the Argentine Republic between...

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Autor principal: Lambrecht , Lea Noemi
Formato: Artículo revista
Lenguaje:Español
Publicado: Ediciones UNL 2023
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Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/12660
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Sumario:The research work addresses the results obtained in the process of evaluation and accreditation of the Public Accountant (CP) career before the National Commission for University Evaluation and Accreditation (CONEAU) in the first cycle, first phase, which took place in the Argentine Republic between 2018 and 2021. The questions are related to the state of PC careers before, during and after submitting to the accreditation process and if there were improvements in the educational quality of said careers. The analysis was carried out as follows: the process of evolution of the profession was developed, the stages of the process of evaluation and accreditation of undergraduate courses in Argentina before the CONEAU, the process to determine the quality standards that are used for the accreditation of the CP career. The 116 PC careers that were accredited by CONEAU were also analyzed, using as the main resource the evaluation reports and the resolutions issued by CONEAU and the survey carried out to the Directors of PC careers in Argentina. Finally, the conclusions are presented and research guidelines are suggested for the second phase of the first cycle of accreditation of CP careers. It should be noted that it is the first time that the PC career has been accredited in Argentina, so there are no precedents for this type of analysis regarding the accounting profession.