X SYMPOSIUM

INTERNATIONAL FINANCIAL INFORMATION REGULATIONS (IFRS)

CHALLENGES AND COMPETENCES OF THE COUNTER TO A CHANGING
CONTEXT
The accounting professional of today must strengthen and deploy communicative,
interpretative and critical skills that allow him to lead positions and essential
contributions in making organizational decisions, with a comprehensive view of the
business world; help with their work exercising real leadership for a real
transformation of public entities, which implies an important contribution to society,
through quality and contribution in financial information and public management of
resources.
REVOLUTION 4.O
The Fourth Industrial Revolution, as the experts call it, is causing a change in the
way of life of modern cities, all environments are transformed, but mainly the works
of people are in an evolution.
It is an orientation based on artificial intelligence that are great advances in
computer science and everything related to robots; In this revolution we see how
things change with the passing of time, such as machines, computers, network
connections and the development of the internet of things.
There are three stages of the revolution and that's where you see the change and
advancement in technology:
1) Industrial Rev.
The machines are generated.
2) Rev. Industrial
Advances to electricity, since this would be the complement of a good operation of
the machines.
3) Industrial Rev.
It is finished creating the Electronics-chip-computers. For us accountants the
software which
The revolution also brings with it dangers which affect employment and educational
systems.
ANALYSIS OF ACCOUNTING PRACTICES FOR PROFESSIONAL DEFENSE
• Only a deep anthropological analysis can help us understand the possible effects
of revolution 4.0 on the accounting profession. Avoid stereotypes, take into account
spaces of responsibility and contribution to social intelligence
• It is clear that there are risks to the progress of some colleagues, but their
defense requires a deep knowledge of the structures of the market and work.
• Accounting education can not abandon the learning of any of the different levels
of complexity of the practices, but it is necessary to strengthen those that can be
fundamental in the professional competence (arguments, mathematical domain,
design, assessment of organizational and emotional situation)
According to the above, the world is not as accounting shows but today it
is inaccessible to the world without the understanding that accounting
offers.
ACCOUNTING IS NOT A GENERATION OF INFROMATION IS TO
GENERATE TRUST IN THE DIFFERENT SCHEMES OF SOCIAL
ORGANIZATION.