Critical analysis of the formation of the public accountant by proprietary cycles in the complex globality

Abstract

One of the challenges facing higher education in the era of globalization is to rethink and reorganize the training system, seeking alignment of the curricular structures between secondary education, training for work and higher education in its different modalities so that guarantees access, permanence, mobility, flexibility and vocational respect, while promoting academic excellence and social and productive development. Methodologically, it is a documentary type with descriptive exploratory vision and bibliographic design. Its objective is to analyze the relevance of the professional training of the public accountant by propaedeutic cycles in Colombia. Methodologically, a type of descriptive documentary research with a transectional design was used, accompanied by the observation method, to refer to a topic with social impact, the weak integration of the systems by levels is highlighted in its findings, so as to enable dialogical communication of knowledge and promote the skills required by the professional level and be guarantor of mobility and flexibility. The importance of restructuring educational policies in conditions of short educational trajectory and low costs was finalized, so that it expresses correspondence with the historical moment that the accounting profession is going through.