International accounting education to the development of competences

Abstract

Accounting education's teaching is related to the regulation toward international standards of financial information and assurance, to this join the international standards of education for professional accountants issued by IFAC. However, it must move toward skills development that encourage a thought beyond the technical - normative and it relates to the international economic system's understanding. The methodology used is descriptive, with interpretive and critical approach, proposes to analyze the international accounting regulation's incidence in education. It concludes, that accounting education fosters a complex thought for the professional future boosts trust and public interest.