Huellas de la educación contable a inicios del siglo XX

Abstract

The paper presents how the transformation process and institutionalization of accounting education has been influence by political, economic and social scenes of the first decade of the twentieth century. Some of the variables involved in this process helped to validate a teaching methodology, transitioning from empirical and self-taught learning to a model of technical education introduced by a specific and nondynamic standards, which brought a structural transformation rather than profound changes in curriculum for the professionalization of the staff. This paper made an appeal to recognize and strengthen other teaching perspectives that did not have the same acceptance than the pragmatic way.