Resumen del producto

La siguiente investigación tiene por objeto analizar las tendencias disciplinares, profesionales y laborales del contador público en Colombia, para lo cual, se parte del enfoque teórico de los modelos internacionales de competencias sintetizado por Guerrero y De los Ríos (2003), quienes definen un conjunto de competencias de acuerdo a diversas teorías, que en esta investigación se toman referentes teóricos en un marco de competencias basado en un enfoque cognitivo y de motivación, y un enfoque holístico. 

Abstract del producto

The following research aims to analyze the disciplinary, professional and labor trends of the public accountant in Colombia, for which it is based on the theoretical approach of the international competency models synthesized by Guerrero and De los Ríos (2003), who define a set of competencies according to various theories, which in this research take theoretical references in a framework of competencies based on a cognitive and motivational approach, and a holistic approach.

Palabras clave

The following research aims to analyze the disciplinary, professional and labor trends of the public accountant in Colombia, for which it is based on the theoretical approach of the international competency models synthesized by Guerrero and De los Ríos (2003), who define a set of competencies according to various theories, which in this research take theoretical references in a framework of competencies based on a cognitive and motivational approach, and a holistic approach.