La Teoría Contable en la Enseñanza de Contabilidad en Argentina, Chile, Colombia y México. Una Primera Aproximación

Abstract

This research stems from the motivation generated by researcher’s document Dr. Jorge Túa Pereda entitled "The Teaching of Accounting" where stated its concern about the lack of accounting theory teaching in universities which were to CPAs. This short coming could lead to a decline and even the disappearance of Accounting Science.
In this situation, the researchers sought to understand the reality of teaching and it took studies of the first courses of separate universities and paths racing Public Accountant four countries, Argentina, Chile, Colombia and Mexico four programs that were chosen in the form random.
The first thing we proceeded was to conduct a literature review could establish a definition of accounting theory and characterization of it, distinguishing some theories or schools (no tall necessarily be possible that there are other not considered) that could illustrate the body knowledge involved.
He then proceeded to conduct an exploratory investigation of qualitative nature, analyzing the thematic units of each program was achieved in those races, paying attention to how the issues were ad dressed and hoping there was some mention of school so theories that were formalized.
The result of this research showed that there is no express reference to theories pointing this initial study there searchers made, and that there is an exacerbation of teaching accounting standards by the theory, especially in the Chilean and Mexican universities, where there is greater emphasis on record that in the development of theories.