Las prácticas contables, la evolución informática, su enseñanza y la aplicación de métodos de aula activa en la Contaduría

Abstract

The purpose of this article is to establish the evolution that accounting systems have had respect to the internal computing automation processes of companies, the reality of the world in the face of the fourth industrial revolution, globalization and the effect of data in our profession. It will cover the momentum that has developed our country with the imposition of the electronic invoicing system and other tax changes. As another important element, we will cover the need to take the teaching of Accounting to areas where the conjunction of formal systems of International Standards converges in the application of the daily “practice” of the Accountant’s activity. We will make an effort to propose an example of a theoreticalpractical topic, such as the preparation of the fourth Basic Financial Statement of accounting, where the technique of the flipped classroom, the resolution of cases and critical thinking are combined in the solution of the proposed technical topic.