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Una perspectiva internacional de la contabilidad

Author

Listed:
  • Martha Lucia Suarez Suarez
  • Luis Alfonso Tello García

Abstract

En la medida en que la internacionalización empresarial ha ido intensificándose y va surgiendoun nuevo usuario de la información internacional, la problemática ha ido pasando tanto alámbito académico como al profesional. Consciente de esta realidad, la Facultad de ContaduríaPública de la Universidad de La Salle ha ido reformando el plan de estudios, e incorporandoa los profesores a una visión internacional de la profesión, para atender la demanda formativaen este campo de la Contaduría Pública, para cualificar a los profesionales de la empresa enel escenario que la nueva dimensión internacional de la información contable está creando ynecesitando. Uno de los principales objetivos de la contabilidad es proporcionar informaciónútil para la toma de decisiones por parte de los usuarios. Esto adquiere mayor relevancia enla utilización de la información contable, la cual no se cine al ámbito nacional, sino que vamás allá de las fronteras; la evolución del entorno que rodea a la empresa ha propiciado enlos últimos anos un proceso de internacionalización de la actividad económica, comoconsecuencia de la información contable.

Suggested Citation

  • Martha Lucia Suarez Suarez & Luis Alfonso Tello García, 2004. "Una perspectiva internacional de la contabilidad," Revista Equidad y Desarrollo, Universidad de la Salle, issue 3, September.
    • Handle: RePEc:col:000452:010112
    DOI: 10.19052/ed.374
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    More about this item

    Keywords

    internacionalización; visión internacional; información útil; informacióncontable;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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