Humanities and Accounting Training: A Necessary Relationship to Explore a Reorientation of the Accounting Profession

Abstract

Education on accounting may be interpreted as a transformation process that has an influence not only on the lives of those who decide to undertake accounting as a career, but also has direct repercussions in corporate and social dynamics. Higher education institutions that offer this major have the possibility to guide the education for future public accountants in an integral and critical way, as long as the actors that make it possible plot together a new way to address their duty and pedagogical practices. In this way, the purpose of this text is to reflect out loud about the ways being developed to transform accounting practices, and the pedagogical processes that work towards boosting the appearance of accountants able to give new power to the telos of the profession. We actually want to lead to thinking whether there have been changes in the form in which the members of the accounting community perceive the importance of humanities (social and human sciences) in the accounting education process. In this reflection scope it is appropriate to ask, what is the dimension given to the humanities component in our curriculum? In order to formulate certain analysis elements we consider important making an invitation for the study of the developments obtained with the entrance of humanities to curricula.