Social Needs that Professional Accountants Attend to in the International, National and Regional Context

Authors

  • Consuelo Reyes Domínguez Universidad de Xalapa

DOI:

https://doi.org/10.5281/zenodo.7603981

Keywords:

Social Needs, Profesional de la Contaduría

Abstract

Accounting education must generate a balance between theoretical-practical knowledge and the basic guidelines of accounting, as well as the regulations that govern it; all this with the purpose of preparing the professional capable of serving companies that, being national, are linked internationally, in their commercial activities. Also, in his role as adviser for the optimization of scarce resources; in tax consultancy, to support the taxpayer in complying with his obligations; and of course, preparing the necessary documents to present the financial information required for the decision-making of the different users. These social problems must be resolved in an international, national and regional context, by the accounting professional and this article addresses these issues, considering theoretical foundations and concluding that the accounting professional ceased to be for a long time. long a bookkeeper, to become a true business advisor.

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Author Biography

Consuelo Reyes Domínguez , Universidad de Xalapa

Maestra en Auditoría Financiera, jefa del Área Económico Administrativa de la Universidad de Xalapa y Asesora independiente de empresas.

References

Brooking, Annie. (1997). El Capital Intelectual. 1ª. Ed. España. Ediciones Paidós Ibérica.

Código Fiscal de la Federación 2011.

Consejo de Investigación de las Normas de Información Financiera. 2010. NIF A-1. México.

Flores, Salgado y Novelo Urblanivia. (1999). Globalización, estado y actores sociales en México. 2ª. Ed. México. Universidad Autónoma Metropolitana.

Guerra, Alfredo. (2002). Globalización e Integración Latinoamericana.1ª.Ed. México. Siglo XXI Editores, S. A. de C. V.

Instituto Mexicano de Contadores Públicos. (2010). Normas de Información Financiera. México.

Opalín, Mielniska. (1998). Globalización y Cambio Estructural. 1ª. Ed. México. Instituto Mexicano de Contadores Públicos.

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Published

2012-08-06

How to Cite

Reyes Domínguez , C. (2012). Social Needs that Professional Accountants Attend to in the International, National and Regional Context. Universita Ciencia, 1(1), 70–74. https://doi.org/10.5281/zenodo.7603981

Issue

Vol. 1 No. 1 (2012): Science, Culture and Society

Section

Artículos

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