Comprehensive accounting training for the transcendence of the human being

Abstract

This paper presents a reflection on accounting education centered on the discourse of competence, quality and pedagogy, which, through its features, do not promote the integral development of the human being and the autonomous development of accounting thinking. It also addresses the problem of leading training to exclusively satisfy the labor market requirements determined by employers and the assimilation of learning processes as if they were production processes that companies develop based on market demand, giving priority to the interests of increasing production, profits, and minimizing costs of industrialists or owners of the capital.

The concept of competence has been reduced to knowledge, skills, and values; in general terms, the pedagogical precepts transplant pedagogical discourse (education of children) without taking into account that higher education is geared to adult learning (andragogía). The incursion of the model of competencies in universities turns into an empty lecture without reference to an academic social practice, while the quality is reduced to a speech and operative metric.

We propose a model that seeks transcendence of man (focused on needs of society) rather than simply promoting labor skills (to meet market expectations) as well as the integral learning (instead of the speech quality) to allow freedom of thought (rather than knowledge doxa) service capacity (rather than skills) and consciousness (rather than values without context). It is necessary to change the approach to make possible the construction of accounting thinking and a more active role of the CPA, for the sake of the survival of humanity.