Reflection on student training of public accounting: thinking and recruiting a new professional

Abstract

Now days, the implemented training process in the country's public accounting faculties and/or programs, has generated a long and tedious discussions throughout the process of internationalization of accounting practice, generating reflections on the formation of Students of public accounting, from the economic, social and financial conditions to a globalized world.  It generates some questions about the applied educational model in the country, the structure of the curricula of accounting programs, the development of student’s skills, the need of social sciences (Politology, Sociology, Economics, etc.) in public accounting students training, etc. In this order of ideas, this document aims to reflect on the impact of the different Processes developed in accounting education in the country, such as restructurings of curricula of accounting programs, the relationship social sciences and accounting and above all to establish the political economy - accounting relation absolutely necessary for better academic and discursive training of students in times of globalization.