In a convergence environment

realities and utopias of accounting information and training

Abstract

Upon the issuance of Law 1314 of 2009 and particularly its regulatory decrees, an internationalization environment is becoming prevalent which affects the whole framework of structural changes both in organizations and on campus, involving changes ranging from the concept of accounting as an organizational decision-making tool to changes in the training of public accounting teachers and students. The purpose of this article is to reflect on the theoretical foundations acquired by accounting professionals and the internalization of the same as criteria for exercising the professional capacity thereof. To achieve this, those issues acknowledging the important contributions of Decree 2649 of 1993 are addressed, which, without discrediting the international standard, contain definitions proposed by the latter. Similarly, a contrast is made between the aforementioned decree and the decree 2650 of 1993, identifying the limitations incorporated therein for the exercise of professional accounting.