Resumo Introdução/objetivo: esta pesquisa objetiva analisar as competências em tecnologias da informação e da comunicação (TIC) exigidas pelo mercado aos contadores no Brasil. Metodologia: estabeleceu-se como procedimento metodológico a análise de conteúdo, a qual envolveu a verificação de 300 ofertas de vagas para contador promovidas por empresas de todas as regiões do Brasil. Resultados: os resultados indicam que, além de competências técnicas básicas, tais como conhecimento em sistemas de gestão empresarial (ERP, em inglês) e pacotes Microsoft, são exigidos conhecimentos relacionados ao uso das TIC para aperfeiçoar a eficiência e a eficácia da comunicação, à análise de banco de dados, ao suporte das TIC nas tomadas de decisões, à gestão de riscos e à otimização de sistemas organizacionais. A ênfase dos achados acerca da comunicação ressalta o contador como elo entre a equipe contábil e as outras áreas da empresa. Os resultados também evidenciam que há diferenças significativas das competências técnicas das TIC entre os níveis hierárquicos. Conclusões: promover a discussão da atualização e do aprimoramento das competências em TIC na formação dos profissionais da contabilidade no Brasil é considerado como principal contributo do estudo. Além disso, constata-se a necessidade de os profissionais de contabilidade investirem na aquisição e no desenvolvimento dessas competências técnicas a fim de atingir posições hierárquicas estratégicas e destacáveis nas organizações.

Resumen Introducción/Objetivo: esta investigación tiene como objetivo analizar las competencias en Tecnología de la Información y Comunicación (TIC) exigidas por el mercado para los contadores en Brasil. Metodología: el procedimiento metodológico adoptado fue el análisis de contenido, que involucró la verificación de 300 ofertas de empleo para contadores, promovidas por empresas de todas las regiones de Brasil. Resultados: los resultados indican que, además de las competencias técnicas básicas como el conocimiento en sistemas de planificación de recursos empresariales (ERP, por sus siglas en inglés) y paquetes Microsoft, se requieren conocimientos relacionados con el uso de las TIC para mejorar la eficiencia y eficacia de la comunicación, el de bases de datos, el apoyo de las TIC en la toma de decisiones, la gestión de riesgos y la optimización de sistemas organizacionales. La relevancia de los hallazgos sobre la comunicación destaca al contador como el vínculo entre el equipo contable y otras áreas de la empresa. También se evidencian diferencias significativas en las competencias técnicas en TIC entre los diferentes niveles jerárquicos. Conclusiones: como principales contribuciones del estudio, se destaca la necesidad de promover la discusión sobre la actualización y el perfeccionamiento de las competencias en TIC en la formación de los profesionales de la contabilidad en Brasil. Además, se señala la importancia de que los profesionales de la contabilidad inviertan en la adquisición y desarrollo de estas competencias técnicas, con miras a alcanzar posiciones jerárquicas estratégicas y destacadas en las organizaciones.

Abstract Introduction/objective: This research aims to analyze the skills in information and communication technologies (ICT) required by the market for accountants in Brazil. Methodology: Content analysis was established as a methodological procedure, which involved checking 300 vacancies for accountants promoted by companies from all regions of Brazil. Results: The results indicate that, in addition to basic technical skills, such as knowledge of enterprise resource planning (ERP) and Microsoft packages, knowledge related to the use of ICT is required to improve the efficiency and effectiveness of communication, database analysis, the support of ICT in decision making, risk management and the optimization of organizational systems. The emphasis of the findings on communication highlights the accountant as a link between the accounting team and other areas of the company. The results also show that there are significant differences in ICT technical skills between hierarchical levels. Conclusions: Promoting the discussion of updating and improving ICT skills in the training of accounting professionals in Brazil is considered the main contribution of the study. Furthermore, there is a need for accounting professionals to invest in the acquisition and development of these technical skills in order to reach strategic and notable hierarchical positions in organizations.

Generally, departments of accounting at universities in South Africa that are accredited by the South African Institute of Chartered Accountants (SAICA) mainly focus on teaching the syllabus as prescribed by the Institute. There is no research methodology module in this syllabus neither at undergraduate nor honours level. To qualify as a chartered accountant, one needs to pass an honours degree in accounting and write and pass two board exams. A qualified chartered accountant (CA/SA) will most likely encounter a research methodology module for the first time at master's-degree level. Since 2008, in addition to teaching and learning and community engagement, the departments of accounting have embraced their scholarly activities, which include supervision and/or publishing. As a result, there is an increased effort by the departments of accounting to have its staff members with a chartered accountancy qualification to enrol for master's and doctoral degrees (De Jager, Lubbe, Papageorgiou 2018). It is commonly believed that it seems easier to supervise students or write articles after attaining these qualifications. The purpose of this study was to investigate the barriers that are encountered by academics from a chartered accountancy background to engage in scholarly activities willingly. A qualitative research approach was followed in this study and data was collected by means of interviews. The population was accounting academics at the North-West University. The analysis of data was done qualitatively by means of thematic analysis. The findings revealed barriers such as not knowing where to start due to lack of background or knowledge in conducting research, time, workload, lack of management and lack of access to experienced mentors.

BACKGROUND: Globally professional accounting bodies expect of higher education institutions to develop integrated thinking skills in prospective chartered accountants. There are, however, many barriers in the way of both lecturers and students to achieve the development of integrated thinking skills AIM: This article sought to identify the most significant barriers lecturers and students face when developing integrated thinking skills in prospective chartered accountants during higher education SETTING: Interviews were conducted and an online questionnaire ministered METHOD: The mixed-method approach and a pragmatist paradigm are utilised. Both questionnaires and interviews were used to collect primary data. A triangulation between the quantitative data, qualitative data, and literature had been performed RESULTS: The three most significant barriers that lecturers face in developing integrated thinking skills are the volume of technical content, lack of expertise, and large classroom sizes. The three most significant barriers that students face in developing integrated thinking skills are students being overburdened with the technical content of the syllabus, not having been exposed to integrated thinking prior to higher education, and having to study in a second language CONCLUSION: The most significant barriers for both lecturers and students in the development of integrated thinking skills during the higher education of prospective chartered accountants are identified in this study CONTRIBUTION: While much has been published on the barriers to developing integrated thinking skills, a limited amount of literature addresses the specific barriers that exist in the accounting education field

Corporate tax avoidance can impede governments' spending towards social and economic initiatives that can increase infrastructure development, economic growth, and equality, and reduce poverty. Yet, why some companies avoid more tax than others is not adequately understood, and, in particular, research regarding the influence of CEO-characteristics on tax avoidance, is lacking. This study is an empirical investigation into the influence of a CEO's tax knowledge and tax awareness, construed as a 'CEO effect', on corporate tax avoidance, using data from the 112 largest listed companies on the Johannesburg Securities Exchange between 2004 and 2018. We found that the CEO effect, not measured before, does not have an observable influence on the level of corporate tax avoidance. This finding assuages possible concerns that chartered accountants, and particularly chartered accountants in the top leadership positions in large companies, are more shareholder oriented, to the detriment of the interests of society, as suggested in the literature. SIGNIFICANCE: Our findings suggest less influence of the CEO, as an upper-echelon member, on companies' behaviour, such as corporate tax avoidance, than other published studies have found. Moreover, the findings indicate that the tax knowledge and awareness construed as a CEO effect, does not influence corporate tax avoidance. In the main, the results provide little support for claims made by the South African Institute of Chartered Accountants, the chartered accountant's regulatory body, that chartered accountants can help companies to avoid tax to increase profits. This may sway society's view of the chartered accountant and their role in the South African economy.

Abstract Failure and desertion in higher education institutions has become a widespread problem, especially in the initial semesters, affecting terminal efficiency. The objective of this study was to create a unique template, automated in Excel with macros for the assessment of psychological factors and, with the results, generate intervention strategies to help reduce these rates. The template was designed with items from the scales of the González Arratia Instrument (IGA 2001), Academic Motivation Scale (EMA) and Tennessee Self Concept Scale. The methodology was of an applied nature, with a quantitative approach, descriptive, experimental, and analytical scope. The variables were: automated template, failure, and dropout. The methodology was: the design of the template according to the basic Excel programming with macros, through piloting the Cronbach's alpha coefficient determined with a reliability of 0.79, the template was applied to a sample of 31 students of the first semester of the Public Accountant Program of the Instituto Tecnológico Superior de Nuevo Casas Grandes; 9 men and 22 women with an age range of 17 to 18 years old. The results of this study were: automated instrument for individual assessment, report of the scores obtained by the students in each of the factors and the design and implementation of an intervention strategy. It is concluded that the automated instrument and the timely assessment are key to detect risk situations and to intervene with targeted and specific strategies to promote the permanence and retention of students.

Resumen La reprobación y deserción en instituciones educativas de nivel superior se han convertido en problemas comunes, especialmente en los semestres iniciales, lo que afecta la eficiencia terminal. El objetivo de este estudio fue crear una plantilla única y automatizada en Excel con macros para evaluar los factores psicológicos y generar estrategias de intervención que ayuden a reducir estos índices. Se diseñó la plantilla con ítems de las escalas del Instrumento González Arratia (IGA 2001), la Escala de motivación académica (EMA) y la Tennessee Self Concept Scale. La metodología aplicada fue de enfoque cuantitativo, con un alcance descriptivo, experimental y de análisis. Las variables de estudio fueron la plantilla automatizada, la reprobación y la deserción. El diseño de la plantilla se realizó siguiendo la programación básica de Excel con macros. Mediante el pilotaje se determinó que el coeficiente alfa de Cronbach tiene una confiabilidad de 0.79. La plantilla se aplicó a una muestra de 31 alumnos del primer semestre de la carrera de Contador Público en el Instituto Tecnológico Superior de Nuevo Casas Grandes, nueve hombres y 22 mujeres, con edades comprendidas entre 17 y 18 años. Los resultados de este estudio incluyen un instrumento automatizado para la evaluación individual, un informe sobre los puntajes obtenidos por los alumnos en cada uno de los factores y el diseño e implementación de una estrategia de intervención. Se concluye que el instrumento automatizado y la evaluación oportuna son clave para detectar situaciones de riesgo e intervenir con estrategias focalizadas y específicas, con el objetivo de promover la permanencia y retención de los alumnos.

Resumo A reprovação e a deserção nas instituições de ensino superior têm se tornado problemas comuns, principalmente nos semestres iniciais, o que afeta a eficiência terminal. O objetivo deste estudo foi criar um modelo único e automatizado em Excel com macros para avaliar fatores psicológicos e gerar estratégias de intervenção que ajudem a reduzir esses índices. O modelo foi elaborado com itens das escalas González Arratia Instrument (IGA 2001), Academic Motivation Scale (EMA) e Tennessee Self Concept Scale. A metodologia aplicada foi de abordagem quantitativa, com âmbito descritivo, experimental e analítico. As variáveis do estudo foram o gabarito automatizado, reprovação e deserção. O desenho do template foi feito seguindo a programação básica do Excel com macros. Por meio de testes, foi determinado que o coeficiente alfa de Cronbach tinha uma confiabilidade de 0,79. O modelo foi aplicado a uma amostra de 31 alunos do primeiro semestre da carreira de Contador Público do Instituto Tecnológico Superior de Nuevo Casas Grandes, dos quais 9 eram homens e 22 mulheres, com idades compreendidas entre os 17 e os 18 anos. Os resultados deste estudo incluem um instrumento automatizado de avaliação individual, um relatório sobre as pontuações obtidas pelos alunos em cada um dos fatores e o desenho e implementação de uma estratégia de intervenção. Conclui-se que o instrumento automatizado e a avaliação oportuna são fundamentais para detectar situações de risco e intervir com estratégias focadas e específicas, com o objetivo de promover a permanência e retenção dos alunos.

The objective of this study is to analyze how the teaching practice of accountants who became professors at Public Universities in the State of Rio Grande do Sul is constituted, in the light of the Theory of Professional Socialization. The research is descriptive, from the field and with a qualitative approach, analyzing 14 interviews with professors who teach the disciplines of professional content of the accounting nucleus through narrative analysis. The results of the analyzes demonstrate that the pedagogical practice of the accountant who is constituted as a teacher occurs when the teacher becomes aware of their knowledge acquired through their experiences and their experiences of professional socialization, and reflecting on this knowledge, acts using strategies of teaching and assessment methodologies, in a thoughtful and planned way. Regarding the Theory of Professional Socialization, the results point to the insertion in the professional environment, it becomes a facilitator in the construction of the pedagogical practice of the accountant who becomes a teacher and, that the experience with teaching internship, even after years of teaching experience, brings reflections on the way of acting in the classroom. The study bringing reflections for improvements in teacher training and understanding of the constitution of being a teacher.

El objetivo de este estudio es analizar cómo se constituye la práctica docente de contadores que se convirtieron en profesores de universidades públicas del estado de Rio Grande do Sul, a la luz de la Teoría de la Socialización Profesional. La investigación es descriptiva, de campo y con enfoque cualitativo, analizando 14 entrevistas a profesores que imparten las disciplinas de contenido profesional del núcleo contable a través del análisis narrativo. Los resultados de los análisis demuestran que la práctica pedagógica del contador que se convierte en docente ocurre cuando toma conciencia de sus conocimientos adquiridos a través de sus vivencias y sus experiencias de socialización profesional, y reflexionando sobre estos conocimientos, actúa utilizando estrategias didácticas y metodologías de evaluación. , de una manera reflexiva y planificada. En cuanto a la Teoría de la Socialización Profesional, los resultados apuntan a que la inserción en el ambiente profesional, se convierte en un facilitador en la construcción de la práctica pedagógica del contador que se convierte en docente y también, que la experiencia con una pasantía docente, aún después de años de la experiencia docente, trae reflexiones sobre la forma de actuar en el aula. El estudio trae reflexiones para la mejora de la formación docente y la comprensión de la constitución del ser docente.

O objetivo deste estudo é analisar como se constitui a prática de ensino de contadores que se fizeram docentes em Universidades Públicas do Estado do Rio Grande do Sul, a luz da Teoria da Socialização Profissional. A pesquisa é descritiva, de campo e com abordagem qualitativa, analisa 14 entrevistas com docentes que ministram as disciplinas de conteúdo profissional do núcleo contábil por meio de análise narrativa. Os resultados das análises demonstram que a prática pedagógica do contador que se constitui docente ocorre quando este toma consciência dos seus saberes adquiridos por meio de suas vivências e de suas experiências de socialização profissional, e refletindo sobre esses saberes age utilizando-se de estratégias de ensino e de metodologias de avaliações, de forma pensada e planejada. Em relação a Teoria da Socialização Profissional, os resultados, apontam para a inserção no ambiente profissional, torna-se um facilitador na construção da prática pedagógica do contador que se torna docente e ainda, que a experiência com estágio docente, mesmo depois de anos de experiência docente, traz reflexões no modo de agir em sala de aula. O estudo traz reflexões para melhorias na formação docente e no entendimento sobre a constituição do ser docente.

Abstract In 1681 the officials of the Royal Audience of Lima seized a farm in the Magdalena Valley as part of the belongings of don Sebastián de Navarrete, accountant of Lima’s Royal Treasury, by order of the monarch. A few weeks later, the tenant and the new owner demanded its restitution, alleging that it had never belonged to the accountant but to his daughter doña Silvestra, who obtained it through a relative’s purchase and donation. The ensuing investigation to determine the estate’s ownership revealed the meticulous process that the accountant Navarrete elaborated to justify a luxurious lifestyle, which exceded his salary. Supported by a wide circle of relatives, Navarrete forged public knowledge of a rich patrimony by using notarial records and disseminating their content, allowing him to evade questioning of his work in the royal treasury, at least temporarily.

Resumen En 1681 los oficiales de la Real Audiencia de Lima secuestraron una chacara en el Valle de la Magdalena, como parte de los bienes de don Sebastián de Navarrete, contador de la Caja Real de Lima, por orden del monarca. Unas semanas después, el arrendatario y el nuevo dueño de la propiedad demandaron su restitución alegando que nunca había pertenecido al contador sino a su hija doña Silvestra, quien la obtuvo por compra y donación de una parienta. La consecuente investigación para determinar a quién pertenecía dicha finca puso al descubierto el minucioso proceso que el contador Navarrete elaboró para justificar un estilo de vida lujoso, que excedía a su salario. Apoyado por un extenso círculo de allegados, Navarrete forjó el conocimiento público de un patrimonio acaudalado empleando registros notariales y difundiendo su contenido, lo cual le permitió evadir cuestionamientos a sus labores en la caja real, al menos temporalmente.

RESUMEN El objetivo es describir la incidencia del uso de las TIC en el aprendizaje significativo durante la pandemia del COVID-19 en la Universidad Nacional de Villarrica del Espíritu Santo, Paraguay. Se basó en un enfoque mixto de corte transeccional y descriptivo. La muestra fue de 26 docentes y 107 estudiantes de las carreras de Administración de Empresas y Contador Público Nacional. Los criterios de inclusión fueron estar activos, pertenecientes a unas de las dos carreras y participación voluntaria. Se realizó entrevistas a docentes (11 preguntas) y encuestas a estudiantes (6 preguntas) enviado vía WhatsApp, ambos por conveniencia en 2021. La herramienta con mayor frecuencia de uso por los docentes es la Plataforma Moddle (68%), el recurso de mayor distribución de los contenidos en PDF (60%) e implementación de actividades individuales (56%). Además, los estudiantes afirman que la educación virtual no es ni mejor ni peor que la educación presencial (61%) pero confirman que las herramientas tecnológicas colaboran con el desarrollo del aprendizaje (83%). Se logra conseguir un aprendizaje significativo en los estudiantes mediante el uso de las TIC en la modalidad virtual. Finalmente, se debe tener en cuenta factores como: competencias digitales del docente y; infraestructura tecnológica en instituciones educativas.

ABSTRACT The objective is to describe the incidence of the use of ICT in meaningful learning during the COVID-19 pandemic at the National University of Villarrica del Espíritu Santo, Paraguay. It was based on a mixed cross-sectional and descriptive approach. The sample consisted of 26 teachers and 107 students from the Business Administration and National Public Accountant careers. The inclusion criteria were being active, belonging to one of the two careers and voluntary participation. Interviews were conducted with teachers (11 questions) and surveys with students (6 questions) sent via WhatsApp, both for convenience in 2021. The tool most frequently used by teachers is the Moddle Platform (68%), the most frequently used resource for distribution of the contents in PDF (60%) and implementation of individual activities (56%). In addition, the students affirm that virtual education is neither better nor worse than face-to-face education (61%) but confirm that technological tools collaborate with the development of learning (83%). It is possible to achieve significant learning in students through the use of ICT in the virtual modality. Finally, factors that must be taken into account are: digital skills of the teacher and; technological infrastructure in educational institutions.

Abstract: This article focuses on the role played by Rodrigo de Albornoz, a New Spanish accountant, during a very critical period for the Spanish Crown due to the repeated wars of Emperor Charles V against the King of France and Suleiman the Magnificent. In 1534, Albornoz returned to Castille to participate in the Tunisian campaign against the Berber corsair Hayreddin Barbarrosa, an ally of the Ottoman sultan, and the subsequent campaigns in Piedmont and Provence against the army of Frances I. In 1536, the New Spanish accountant was given the task of transporting from Seville to Italy the first gold and silver coins from the new Sevillan mint, which were used to finance the imperial army in its military campaigns.

Resumen: Este artículo enfoca el papel que mantuvo Rodrigo de Albornoz, contador de la Nueva España, durante una fase muy crítica de la monarquía hispánica debido a las repetidas guerras del emperador Carlos V contra el rey de Francia y el sultán turco Solimán. En 1534 Albornoz regresó a Castilla para unirse a las campañas carolinas de Túnez contra el corsario berberisco “Barbarroja”, aliado del sultán, y las siguientes en Piamonte y Provenza contra al ejército de Francisco I de Francia. En 1536, al contador novohispano le fue encomendada la importante tarea de llevar, desde Sevilla a Italia, las primeras monedas de oro y plata del nuevo cuño carolino que se habían fabricado en las atarazanas hispalenses y que sirvieron para cubrir los costes del ejército imperial para las campañas militares.

ABSTRACT The training of an accounting professional requires knowledge and mastery of certain techniques that allow them to carry out their work in accordance with current needs. To analyze the training characteristics of accountants in Paraguay, this study presents an ontological framework, and a qualitative approach to review publicly available information on the graduate profile and study plan of the current offer in universities. The results of the analysis show important characteristics regarding the educational objective, technical/transversal skills, products and domains that stand out in the training of the accounting professional. In addition, the graduation profile and the training areas contemplated in the study plans are compared. A general training is observed, with a predominance of technical accounting and auditing skills, in addition to the areas of administration and operation, but a shortage of subjects that allow facing the digital change that today dominates trade and the world economy. The training of the accountant in Paraguay should accompany the required growth and development in different areas where their contribution is essential, in that sense it is important to analyze the skills that they must acquire in their training process.

RESUMEN La formación de un profesional contable requiere el conocimiento y dominio de técnicas que le permitan desempeñar su labor en concordancia con las necesidades actuales. Para analizar las características de formación de los contadores en el Paraguay, este estudio presenta un marco ontológico, y un enfoque cualitativo para la revisión de información disponible públicamente sobre el perfil de egreso y plan de estudios de la oferta universitaria actual. Los resultados del análisis muestran características importantes en cuanto al objetivo educativo, competencias técnicas/transversales, de pro- ductos y dominios que sobresalen en la formación del profesional contable. Además, se compara el perfil de egreso y las áreas de formación contempladas en los planes de estudio. Se observa una formación generalista, con predominio de habilidades técnicas de contabilidad y auditoría, además de las áreas de administración y operación, pero escasez de asignaturas que permitan hacer frente al cambio digital que hoy día domina el comercio y la economía mundial. La formación del contador en Paraguay debería acompañar el crecimiento y desarrollo que se requiere en diferentes áreas en donde su aporte es fundamental, en ese sentido es importante analizar las habilidades que deben adquirir en su proceso de formación.

Abstract The objective of this work is to determine the satisfaction of the student of the Public Accountant program of the Instituto Tecnológico de Chetumal regarding the performance of the professors considering the seniority of the latter (those with more experience, those who are in the intermediate stage and those who start activities). The study is of a correlational type. Regarding the design, it is considered non-experimental. The sample was at convenience. A questionnaire of 30 questions with multiple choice was applied to 123 students. Among the results, it stands out that students experience greater academic satisfaction when there are new teachers involved. In the field of knowledge, they are more satisfied with long-serving teachers. And in the capacities to transmit and develop skills, there is greater satisfaction when there are intermediate teachers involved. The results suggest that a proactive and committed action of all the institutional actors is necessary to observe the behavior and detect in time any problem that may cause the dropout of the students. The degree of motivation, as well as the academic growth of the students, undoubtedly depends on the teaching work, so there must be a balance between the skills and competencies of the educators, which is the responsibility of the authorities.

Resumen El objetivo de este trabajo es determinar la satisfacción del estudiante del programa de Contador Público del Instituto Tecnológico de Chetumal respecto al desempeño de los profesores considerando la antigüedad de estos últimos (los de mayor experiencia, los que se encuentran en etapa intermedia y los que inician actividades). El estudio es de tipo correlacional. En cuanto al diseño, se considera no experimental. La muestra fue a conveniencia. Se aplicó un cuestionario de 30 preguntas con opción múltiple a 123 alumnos. Entre los resultados destaca que los estudiantes experimentan mayor satisfacción académica cuando hay profesores nuevos involucrados. En el ámbito de los conocimientos, están más satisfechos con los profesores longevos. Y en las capacidades para transmitir y desarrollar competencias, hay una mayor satisfacción cuando hay profesores intermedios involucrados. Los resultados dejan entrever que es necesaria una acción proactiva y comprometida de todos los actores institucionales para observar el comportamiento y detectar a tiempo cualquier problemática que pueda causar la deserción de los alumnos. De la labor docente depende sin duda el grado de motivación, así como el crecimiento académico de los estudiantes, por lo que debe haber un balance entre las habilidades y competencias de los educadores, lo cual es responsabilidad de las autoridades.

Resumo O objetivo deste trabalho é determinar a satisfação do aluno do curso de Contador Público do Instituto Tecnológico de Chetumal quanto ao desempenho dos professores considerando a antiguidade destes últimos (os com mais experiência, os que estão no estágio intermediário e aqueles que iniciam as atividades). O estudo é do tipo correlacional. Quanto ao design, é considerado não experimental. A amostra foi por conveniência. Um questionário de 30 questões de múltipla escolha foi aplicado a 123 alunos. Entre os resultados, destaca-se que os alunos experimentam maior satisfação acadêmica quando há novos professores envolvidos. No campo do conhecimento, eles estão mais satisfeitos com os professores de longa data. E nas capacidades de transmitir e desenvolver competências, há maior satisfação quando há professores intermédios envolvidos. Os resultados sugerem que é necessária uma atuação proativa e comprometida de todos os atores institucionais para observar o comportamento e detectar a tempo qualquer problema que possa causar a evasão dos alunos. O grau de motivação, bem como o crescimento académico dos alunos, depende indubitavelmente do trabalho docente, pelo que deve haver um equilíbrio entre as competências e as competências dos educadores, o que é da responsabilidade das autoridades.

Abstract The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.

Abstract The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.

Resumen Este trabajo tuvo como objetivo analizar la influencia de la educación universitaria en la formación de la cultura tributaria del contador público; donde la revisión bibliográfica estuvo dirigida a autores destacados en el área tales como: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) y Coetzee y Oberholzer (2009), entre otros. Siendo una investigación bajo una metodología documental, un diseño bibliográfico puro, en la cual la recolección de la información se llevó a cabo a través de la técnica de observación documental. Se concluyó que la estructura curricular en la formación universitaria del contador público debe incluir programas de enseñanza orientados a fortalecer valores ciudadanos; siendo importante una relación combinada entre los órganos de la Administración Tributaria, la empresa privada y las instituciones universitarias para que de forma conjunta contribuyan con la generación de cultura tributaria en los ciudadanos. El futuro profesional tiene la oportunidad para consolidar su compromiso con el desarrollo del país, corrigiendo conductas arraigadas de evasión fiscal que se han hecho presente para escaparse de los deberes con el Estado; siendo el contador público agente multiplicador para el fortalecimiento de la cultura tributaria dentro de las organizaciones y la comunidad.

RESUMO O trabalho buscou compreender as expectativas do árbitro sobre o desempenho do ator pericial contábil no cenário arbitral à luz da teoria dos papéis e os motivos do atendimento ou não dessas expectativas. O estudo das expectativas do árbitro tem sido pouco explorado no campo da perícia contábil. Este artigo ajuda a preencher essa lacuna, ao apresentar expectativas e motivos que afetam a percepção do árbitro sobre o trabalho do ator pericial contábil. O estudo é relevante por compreender as expectativas sob a ótica do árbitro (transmissor da função) sobre o desempenho do ator pericial contábil (receptor da função). As expectativas se caracterizam por competências e habilidades que podem não ser atendidas no desempenho da função por razões conflituosas ou ambíguas, ocorrência simultânea de dois ou mais papéis ou falta de clareza sobre esses. A pretensão da pesquisa é fornecer subsídios para os atores periciais contábeis entrantes na arbitragem e para o aperfeiçoamento dos atuantes, diminuindo o gap entre as expectativas do árbitro e a produção da prova pericial. A pesquisa descritiva foi delineada como estudo de campo e abordagem qualitativa dos dados. Os participantes da pesquisa foram 15 árbitros brasileiros. Os dados foram coletados por meio de entrevistas e foram analisados pelo método análise de conteúdo e pela técnica análise categorial. Os resultados indicam que as expectativas do árbitro são oratória, objetividade, clareza e ater-se à questão técnica, enquanto os motivos são conflito intertransmissor, interpapel, sobrecarga, parcialidade do ator pericial e falta de clareza da transmissão do papel pelo árbitro. A contribuição prática está em fornecer subsídios aos atores periciais contábeis entrantes na arbitragem e aperfeiçoamento dos atuantes, diminuindo o gap entre as expectativas do árbitro e a produção da prova pericial.

ABSTRACT The paper sought to grasp the arbitrator’s expectations regarding the expert accountant’s performance in the arbitration arena in the light of role theory and the reasons for meeting these expectations or not. The study of arbitrator’s expectations has been poorly explored in the field of forensic accounting. This article helps to fill this gap by presenting expectations and motives that affect the arbitrator’s perception of the expert accountant’s service. The study is relevant because it grasps expectations from the arbitrator’s viewpoint (role transferrer) regarding the expert accountant’s performance (function recipient). Expectations are characterized by abilities and skills that may not be met during role performance due to conflicting or ambiguous reasons, simultaneous occurrence of two or more roles, or lack of clarity about the latter. The research aims to provide means for expert accountants entering arbitration and seek improvement for those already working in this scenario, reducing the gap between the arbitrator’s expectations and expert evidence production. The descriptive research has been designed as a field study and a qualitative approach to data. The research participants were 15 Brazilian arbitrators. Data collection took place through interviews and they were submitted to the content analysis method and the categorical analysis technique. The results indicate that the arbitrator’s expectations are oratory, objectivity, clarity, and sticking to the technical issue, while the reasons are inter-transferrer, inter-role conflict, overload, expert’s partiality, and lack of clarity when the arbitrator transfers the role. The practical contribution lies in providing means for expert accountants entering arbitration and seeking improvement for those already working in this scenario, reducing the gap between the arbitrator’s expectations and expert evidence production.

ABSTRACT The work-study link is a guiding idea in the integral formation of the graduate in Cuban universities, a condition achieved through the main integrating discipline. At a level of analysis with a process approach, the methodological structures of this discipline in the E Curriculum of the Accounting and Finance career of the Central University "Marta Abreu" of Las Villas are considered as processes to be managed. Likewise, the application of the standard internal control model to the training process constitutes a tool for its improvement from the perspective of a contextualized professional approach. This work exposes diagnostic criteria to the internal control of the main integrating discipline; in this sense, the main results are focused on the proposed solution to the deficiencies detected.

RESUMEN El vínculo estudio-trabajo es idea rectora en la formación integral del egresado en universidades cubanas, condición lograda a través de la disciplina principal integradora. En un nivel de análisis con enfoque a procesos, las estructuras metodológicas de esta disciplina en el Plan de Estudios E de la carrera Contabilidad y Finanzas de la Universidad Central Marta Abreu de Las Villas se consideran procesos a gestionar. Asimismo, la aplicación del modelo estándar de control interno al proceso formativo constituye una herramienta para su mejoramiento desde la perspectiva de un enfoque profesional contextualizado. El presente trabajo expone criterios de diagnóstico al control interno de la disciplina principal integradora; en tal sentido, los principales resultados se centran en la propuesta de solución a las deficiencias detectadas.