International financial reporting standards for business sustainability with a focus on university accounting
DOI:
https://doi.org/10.17533/udea.rc.n87a01Keywords:
education, international standards, specialization, accounting, sustainabilityAbstract
This article explores the context of educational training and financial elements in line with the accounting standards model to examine the International Financial Reporting Standards for business sustainability, particularly in relation to university accounting. The statistical method and the survey technique were utilized to support the exploratory, descriptive, and correlational research methodology. An analysis was conducted on a sample of sixty university students who had exit profiles from the Accounting and Auditing program at the Universidad Técnica del Norte. The results were satisfactory, with an 85% participation rate, focused on accounting specialization, training, educational expectations and the guidelines of interest for business sustainability. This led to the conclusion that public accounting education plays a role in the development of professional educational competencies through the application of accounting standards for sustainability, thereby fostering academic innovation, sustainable progress, constructive stakeholder dialogue, and organizational well-being.
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