Analysis of postgraduate training in the accounting discipline from the acceptance of IFRS in a Colombian department, 2009-2018
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Keywords

International Financial Reporting Standards (IFRS)
accounting science
postgraduate training
Colombia

How to Cite

Analysis of postgraduate training in the accounting discipline from the acceptance of IFRS in a Colombian department, 2009-2018. (2022). Cuadernos De Contabilidad, 23. https://doi.org/10.11144/Javeriana.cc23.afpd
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Abstract

The objective of this study was to reveal postgraduate training trends in the accounting discipline from the acceptance of International Financial Reporting Standards (IFRS) in Barranquilla during the period 2009-2018. It was a descriptive research of longitudinal design. The analyzed information was extracted from the database of the National Information System of Higher Education. The results revealed the convenience and relevance of these programs in the face of the national and international labor market panorama. The study concluded that the program with the greatest continuity in factors such as supply and demand were the tax specializations, offered by the Universidad del Norte and the Universidad Autónoma del Caribe, which, in addition, have an average employment rate of over 90 % and a greater number of subjects in relation to IFRS.

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