Perspective and future of public accounting. A critical-reflective analysis. Case study of the University of Guanajuato

Abstract

In recent years various institutions at national and international levels have conducted research on the prospects and future of the Public Accounting, a study published in July 2012 by the Pathway Committee composed of the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA) issued a report on the future of Accounting and makes recommendations to the institutions that offer the program with the aim of contributing to a better quality of education and training of new generations of CPAs. The University of Guanajuato has adopted a competency-based educational model that follows the trends of educational institutions at international and national level in order to meet the demands required by an increasingly competitive and globalized environment, this reserach gears towards conducting a critical reflective analysis for the case of the program in Accounting, which detect similarities and differences according to the recommendations of the commission Pathways and the minimum requirements necessary for the graduate profile project required by the European Common Content project (2013) for graduates in Accounting. Mexico has involvement with these institutions trough he Mexican Institute of Public Accountants (MIPA), which works in coordination with the International Federation of Accountants (International Federation Accountants, IFAC) that has worked within these committees in order to contribute to a better quality of education in the accounting profession