Academic competences in Public Accounting

The economic and capitalist reality under neo-liberal models in which world culture is immersed affects specific areas such as education and the constitution of the individual personality. The Public Accounting Programme at the Universidad de Antioquia, Seccional Oriente, is no stranger to this reality and its curricular units present classroom projects whose specific competences have a neo-liberal focus. Through the systematised and methodical process of this research, it can be seen how the Public Accounting Programme, in its training process, develops different currents or guidelines, including the neoliberal model, as well as the humanistic part to a lesser extent and sociological aspects which offer the individual the option of free will, but does not form neoliberal subjects, since the individual, on the basis of his personal life experience and his self-affirmative development, constitutes his own personality. Finally, the importance of cultivating heterodox and critical thinking in the accounting practice in order to face the capitalist reality transcending the accounting labour practice can be appreciated.

Autorentext

Luisa María Lotero Ramírez : expert-comptable de l'Université de l'Arizona, Sección Oriente, technologie en gestion d'entreprise-SENA.