Configurations in the Foundation of the Professional Practice of Public Accounting in the Era of the 4th Revolution in Latin America

Abstract

Through the development of this research, it was intended to show that, throughout the history of education, especially in the training of accounting professionals, there are many reasonings that are handled as to what should be taught in the process of learning-teaching, in order to offer the labor market a professional that is more sensitive, more tolerant, and more willing to empower themselves in the accounting profession and their workspace, for this reason the methodology used required combined processes, operationalized by the procedure of case studies in organizations with well-structured accounting departments.

Consequently, it is predicted that this article will provide some guidelines, on the needs of economic entities, in terms of the training of accounting professionals, so that they can perform their functions in international contexts, especially in Latin America, in the era of the 4th revolution.