Global skills in public accountancy: a vision for the internationalization of the curriculum

Abstract

The article aims for identifying the global skills in public accountancy facing the construction of a vision for the internationalization of the curriculum ft to the dynamics of the globalización. Through a descriptive qualitative methodologic approach the global skills are addressed from the perspective of the Organization for Economic Cooperation and Development (OECD). Then, focus on the internationalization of the curriculum that contributes to the performance of the public accountant in the globalized world.

Keywords

• Global skills
• Internationalization of curriculum
• Public accountancy
• Higher education