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La enseñanza contable en las Universidades‏

13 de Abril, 2011  ·  Opinión

La problemática de la educación peruana afecta a todos los niveles de aprendizaje y la enseñanza superior no escapa a ella.

Las distancias académicas y de objetivos entre los distintos niveles de aprendizaje específicamente entre el colegio y la educación superior se evidencian por la existencia de una educación no formal llamada preuniversitaria, la que se encarga de acondicionar al estudiante a las exigencias de un examen, el de admisión. Pero estas diferencias no terminan con el ingreso a un centro superior o a las universidades, si no que continúan entre el egresado universitario y la realidad laboral. En muchas universidades la enseñanza teórica de la contabilidad, el divorcio con las entidades públicas y privadas y la misma sociedad han permitido que muchos egresados contables tengan que empezar nuevamente su proceso de aprendizaje dentro de su centro laboral, el cual es un mundo nuevo y totalmente desconocido para ellos.

Muchos Contadores Públicos nóveles egresados de la UNHEVAL se encuentran con serias dificultades en desarrollar la labor para la que fueron preparados, desde la férrea competencia por el alto índice demográfico de profesionales contables hasta el nulo o bajo nivel práctico y realista de sus conocimientos contables, hoy podemos ver a muchos de ellos desempeñando labores distintas a lo aprendido por cinco años o más dentro de las aulas universitarias.

Lo que se necesita es una enseñanza contable netamente práctica, que el estudiante de contabilidad conozca de cerca que realiza un Contador Público dentro de una empresa privada o una entidad pública, como funciona la SUNAT, la SBS y otras instituciones relacionadas al quehacer contable, no necesitan monografías con casos prácticos irreales que quizás nunca encuentren en su vida laboral.

La formación del estudiante de contabilidad debe ser netamente práctica y con matices epistemológicos lo que le permitirá conocer más sobre la carrera que eligió.



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