Contabilidad y Negocios

URI permanente para esta comunidadhttp://54.81.141.168/handle/123456789/175874

ISSN: 1992-1896
e-ISSN: 2221-724X

Contabilidad y Negocios es una revista científica comprometida con el desarrollo y difusión de conocimientos científicos que busca consolidarse como un referente global en las áreas relacionadas a las líneas de investigación promovidas por el Departamento Académico de Ciencias Contables de la Pontificia Universidad Católica del Perú: Administración, Actualidad Contable, Contabilidad de Gestión, Auditoría, Banca y Finanzas y Ética en los negocios.

Contabilidad y Negocios asume el compromiso autoimpuesto de promover la paridad de género entre los miembros del Comité Científico Internacional, así como en los autores que publican en nuestra revista. Compromiso que se verá cumplido a partir del primer número del 2025.

Contabilidad y Negocios se encuentra indizada en Web of Science (WoS) - Emerging Sources Citation Index (ESCI) Q4, Dialnet, BASE, CLASE, DOAJ, EBSCO Host, Journal TOCs, Latindex, ProQuest, Redalyc, Primo Central, QUALIS (Clasificación A4) y MIAR (ICDS 9.7).

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    Los retos de la formación por competencias del contador público
    (Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-02-27) Dextre Flores, José Carlos
    The interest of this paper is based on presenting the importance of educational instruction today, in general and in particular the accounting career. This, it should be noted, is part of the development trends of cognitive skills, instrumental skills and values that a person must acquire during the education period at a higher educational institution, which will allow the graduate to be competent to begin the professional practice.The complexity that is involved in the public accountant career in both their education based on international standards like the attributes to be displayed in the quality of performance, has forced higher education experts to guide newways of undertaking the education strategy. This is accomplished through the adoption of models consistent with the demands of society and the employment market. Of these, competencies education is one of the models that best contribute to the learning process, allowing at the potential accounting professional to develop skills, abilities and attitudes needed to join into the labor market successfully. In this sense, the college, university, or an academic unit faculty, school, program) - they decided to adopt, provide and ensure competencies education, mustdo according to the guidelines proposed for teaching methodologies, social responsibility and the business world. Similarly, should be based on participatory action committed by students and teachers, and the respect for human values. Within this scheme, it must prioritize the humanistic education of the person in their professional projection.