International Financial Architecture Incidence in information as accounting object and accountant ́s role

Abstract

This study aims to describe the impact of the International Financial Architecture on the roles of the global public accountant with emphasis on information and analyzing its consideration as the object of study of accounting science. The same was done from the general description of the traditional roles of the local environment and their confrontation with those existing at the global level, concluding in the existence of important differences between them in functions such as risk, insurance, forensic audit and international taxation, among others; Likewise, the generation of specialized roles in accounting departments, the need to deepen information as an object of accounting study, and the urgency to restructure public accountant training according to the provisions of global and multilateral economic groups.