The training of Public Accountants. A revision from the objects

La formación del Contador Público. Una revisión desde los objetos

The reflection on the scientific developments and the growth of knowledge through academy shows their transforming impact of reality. Society evolves faster than knowledge, and Accounting knowledge, cultivated in educational institutions, is not an exception. Accounting knowledge is disseminated only through training for work, based on a vocation for registration, with criteria and concepts taken from the local or international accounting regulation, for a unique model or system with no additional options and not akin to the reflection or advancement of knowledge.

 Henceforth, an academic proposal with a plan of training for the Public Accountant is advanced. This proposal is meant for a global society, from an epistemological conception of the being of Accounting. We favor the structure from the objects of knowledge, study and learning, aiming at the training of a Public Accountant who is sensible to the problems of scientific knowledge and generates initiatives for the advancement in the solution of the needs of the global society.