Advantages and opportunities neglected in the integral training of Public Accountants, from the perspective of Knowledge and Interest

Ventajas y oportunidades no aprovechadas para la formación integral de contadores públicos desde la perspectiva de Conocimiento e Interés

The process of Accounting Convergence which Colombia has been assuming since the Law 1314, 2009, can be a possibility of getting a substantial adjustment in the process of training Public Accountants in our country, not only because of its high impact on the transformation of the technical norms that the future professional should know, but also for the possibility of understanding some phenomena like internationalization and globalization which need to be considered critically. Likewise, these norms make possible to exercise the critical approach frequently demanded from the Colombian Accountant, but not quite often materialized in the process of his training and the structure of the curriculae.