Quality accounting education and its challenges to address the challenges of a changing environment

Abstract

The professional practice of Public Accountants is inherent to the public trust that society places in them, and to their power to give public faith, understanding that said professionals act correctly, recognizing themselves as suitable to perform the functions granted by law. However, it is necessary that those involved in the training process assume their responsibility regarding what a quality accounting education implies, adjusted to current regulations and in accordance with international trends. From the foregoing, the need arises to analyze how those who offer Public Accounting programs, and practicing professionals, are addressing the commitment to guarantee professional competence through quality education. Therefore, the goal is to reflect on the relevance of the pedagogical processes that are carried out in the training of Public Accountants, and how these professionals recognize the need to continuously prepare themselves to take on the challenges of the changing environment. The research used a descriptive method with a qualitative approach allowing the subject to be understood from the protagonists’ perspective, and to carry out a reflection based on the bibliographic review on the challenges of the accounting profession and the challenge of accounting education regarding them. The article makes it possible to identify the intention to improve the confidence of public opinion in the accounting profession by strengthening quality education and the commitment of national and international regulatory bodies with a comprehensive approach based on skills, abilities, and ethical behavior of the future professional. It is clear that the Public Accountant who assumes the position of permanent and continuous quality training is capable of facing the complex and diverse challenges of a profession immersed in changing environments.