International Training Standards for Accountants. Conceptual and doctrinal bases: Padrões internacionais de treinamento para contadores. Bases conceituais e doutrinárias

Abstract

The training of accounting professionals is a basic need for countries that want to develop their economic and social structure. The general objective of the work is to evaluate the conceptual and doctrinal bases of the International Training Standards for Accountants. As a data collection technique, interviews were conducted with 6 accounting and teaching experts in the accounting area of ​​the city of Asunción, Paraguay. The interview guide composed of 10 qualitative open questions was used as an instrument, data processing was carried out with Atlas. Ti. The results were: 1) The conceptual aspect of the International Training Standards for Accountants, can be defined by: concept, objective, problems, methodology and results obtained in professional training. 2) The conceptual foundation begins with the accounting concept and the principles of the accounting system, which ultimately serve as a guide for professional training. The conclusions were: 1) The concepts that can be developed in professional training are: commitment, moral conscience, competence and communication. 2) The conceptual objectives of the International Professional Training Standards are: to train an accountant integrated to international standards, as well as a learning process based on scientific thinking.