Resumen de From the disciplinary to the transdisciplinary. A vision from the perspective of the formation of the public accountant
- español
Los organismos internacionales exigen cambios en cuanto a la formación del contador público. Esta investigación busca presentar los criterios del tránsito disciplinar al transdisciplinar en la formación del contador público. El estudio es de tipo documental y analítico apoyado en discusiones grupales realizadas a los profesores del Departamento de Contabilidad y Finanzas de la Universidad de Los Andes � Venezuela. Como técnica interpretativa se utilizó la hermenéutica y se derivó que el contador público debido a su formación tan disciplinar, ha tenido como efecto una excesiva fragmentación y reducción de los problemas contables, pero por otra parte, no se habla de una formación sólida del contador público sin un estudio profundo de la disciplina contable. Por su parte, la formación del contador público desde la transdisciplinariedad, implica una concepción holística y amplia de los problemas contables, pero requiere no sólo de un cambio de planes de estudio, o de estructuras universitarias, sino un cambio del sujeto (estudiante-docente-autoridad) y de la forma de ver al mundo.
- English
The international organisms demand changes to the universities as far as the formation of the public accountant. One of the problems that present/display east professional has to do with its formation, since the same one must be cradle in the discipline but under a vision to transdisciplinary. The investigation that appears is of supported documentary and analytical type in group discussions made with professors of the Department of Accounting and Finances at the Universidad de los Andes - Venezuela with the objective to present/display the criteria the transit from disciplinary to transdisciplinary in the formation of the public accountant. We used the hermeneutical as interpretative technical and we derived that public accountant due to his formation so to discipline, has had as effect an excessive fragmentation and reduction of the countable problems, but by another part, he is not spoken of a solid formation of the public accountant without a deep study of the countable discipline. On the other hand, the formation of the public accountant from the transdisciplinariedad, implies a holística and ample conception of the countable problems, but it requires not only of a change of curricula, or of university structures, but a change of the subject (student-educational-authority) and the form to see the world.
