Impacto de las normas internacionales de información financiera en la profesión contable. (Trabajo exploratorio local)
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2022-04-25
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El proyecto ECO219, parte del programa "La investigación de las NIIF y su incidencia en la investigación, en la enseñanza universitaria y en el ejercicio profesional" pretende en esta etapa profundizar en el conocimiento sobre la incidencia del uso de las NIIF en el ejercicio profesional.
En consecuencia, en este trabajo se propuso explorar el grado de uso de las NIIF dentro de la profesión contable. Para ello se realizó una encuesta a contadores del área de influencia de la Facultad de Ciencias Económicas y Estadística de la Universidad Nacional de Rosario.
Uno de los resultados obtenidos, en cuanto al conocimiento de las NIIF, es que solo el 1,74% cuenta con Certificación Internacional y el 4,35% Carrera de Posgrado. Del resto, el 32,18% ha realizado cursos y el 55% solo tiene conocimientos de grado.
Una posible interpretación del bajo número de profesionales contables con conocimiento de dichas normas podría deberse a la baja demanda de este tipo de servicio en el área, más que a un déficit en la formación profesional.
The ECO219 project, part of the program "The investigation of IFRS and its incidence in researching, in university teaching and in the professional practice" intends in this section to deepen the knowledge about the incidence of the use of IFRS in professional practice. Accordingly, in this paper was proposed to explore the degree of use of NIIF within the accounting profession. To this end, a survey was carried out within accountants in the influence area of the Faculty of Economic Sciences and Statistics of the National University of Rosario. One of the obtained results, in terms of knowledge of IFRS, is that only 1.74% have International Certification and 4.35% Postgraduate Career. Of the rest, 32.18% have taken courses and 55% only have degree knowledge. A possible interpretation of the low number of accounting professionals with knowledge of those regulations could be due to the low demand for this type of service in the area, rather than due to a deficit in the professional training.
The ECO219 project, part of the program "The investigation of IFRS and its incidence in researching, in university teaching and in the professional practice" intends in this section to deepen the knowledge about the incidence of the use of IFRS in professional practice. Accordingly, in this paper was proposed to explore the degree of use of NIIF within the accounting profession. To this end, a survey was carried out within accountants in the influence area of the Faculty of Economic Sciences and Statistics of the National University of Rosario. One of the obtained results, in terms of knowledge of IFRS, is that only 1.74% have International Certification and 4.35% Postgraduate Career. Of the rest, 32.18% have taken courses and 55% only have degree knowledge. A possible interpretation of the low number of accounting professionals with knowledge of those regulations could be due to the low demand for this type of service in the area, rather than due to a deficit in the professional training.
Palabras clave
Formación Profesional, Mundo contable, Normas Internacionales de Contabilidad para la Información Financiera, Professional Training, Accounting World, International Accounting Standards