Ámbito Universitario

Contaduría Pública: Desafíos de la profesión

Contaduría Pública: Desafíos de la profesión
enero 02
2014

Por L.C. y P.C.C.A. Benjamín Reyes Torres

Integrante de la Comisión de Docencia del Colegio

bere100@prodigy.net.mx

 

Los retos actuales de la Contaduría Pública son muchos, pero todos están encaminados a mejorar una profesión que demanda ética y actualización de conocimientos de acuerdo con las sociedades y coyuntura actuales.

La comunidad contable en el desarrollo de su labor profesional enfrenta el desafío de asimilar el flujo internacional y nacional de ideas y conocimientos para mantener el entrenamiento técnico y la capacidad profesional indispensables para cumplir con la exigencia que, de manera histórica, los Contadores Públicos nos hemos autoimpuesto para generar información financiera veraz y oportuna, y también para que, bajo lineamientos o reglas específicas, las auditorías sean planeadas y desarrolladas con estándares de calidad, cumpliendo la expectativa de confiabilidad, veracidad y oportunidad.

Desde que empezó el siglo XXI, el trabajo de la profesión contable se ha visto afectado por muchas circunstancias que han complicado su labor y han obligando a una profunda actualización y estudio permanente.

Todo empezó cuando los sistemas de control interno fallaron y había grandes fraudes. Esto motivó la emisión de diversos modelos de control interno, el más conocido hasta ahora es el Committee of Sponsoring Organizations of the Treadway Commission (COSO). Casi de inmediato, en diversos países se comenzó la emisión de normativas para asegurar la independencia del auditor, recién habíamos iniciado el entendimiento de los nuevos modelos de control en nuestro país, cuando cambió la normatividad contable para adoptar como disposiciones fundamentales de observancia obligatoria las Normas de Información Financiera (NIF), en sustitución de los Principios de Contabilidad Generalmente Aceptados (GAAP, por sus siglas en inglés). Aún los estábamos aprendiendo, cuando se establecieron las Normas Internacionales de Auditoría (NIA). abrogando las normas de auditoría generalmente aceptadas que estuvieron vigentes por varios años.

Adicionalmente, el profesional de la Contaduría debe implementar el registro y control de nuevas formas de hacer negocios: comercio electrónico, prestar servicios atendiendo a los avances de las tecnologías de la información y considerar las implicaciones de buenas prácticas como la identificación y valoración de riesgos, el gobierno corporativo, seguridad y control mediante tecnologías de la información, conceptos como due diligence, transparencia, evaluación del desempeño y protección de datos personales,solo por mencionar algunos de los tópicos que hoy en día deben ser incorporados en entes productivos o de servicios. Tampoco debemos olvidar que el Contador o Licenciado en Contaduría constantemente debe actualizarse en materia tributaria para atender el impacto de reformas fiscales que en caso de error u omisión en su cumplimiento pueden implicar responsabilidades administrativas o penales.

Una distinción de la profesión contable son los mecanismos de participación que usa para escuchar a los especialistas de cada tema (Contabilidad, fiscal, auditoría, finanzas, etcétera), por lo que las normativas o guías emitidas para la profesión son el resultado de amplios procesos de consenso técnico en el que se favorece la meditación, pensamiento e investigación individual, como el medio para llegar al conocimiento y adopción de las mejores prácticas. De este proceso surge otro desafío para la profesión, que es continuar fomentando la participación de los profesionistas especializados en las diferentes ramas del conocimiento de la Contaduría y afines.

El reto más importante del Contador lo podemos ubicar en el conocimiento y entendimiento del Código de Ética, que establece principios de integridad y objetividad

La estructura de la normatividad profesional más importante a la cual está sujeta la actividad del Contador Público es el Código de Ética Profesional, que fue revisado de manera integral para alinear su contenido, en lo fundamental, con el Código de Ética internacional emitido por la Federación Internacional de Contadores (IFAC), vigente desde el primero de octubre de 2012. Este resalta que “una marca distintiva de la profesión contable es la aceptación de su responsabilidad de servir al interés público”, y establece que el Contador Público deberá cumplir con los principios fundamentales de integridad, objetividad, diligencia y competencia profesional, confidencialidad y comportamiento profesional.

El reto más importante para nuestra profesión tal vez lo podamos ubicar en el conocimiento y entendimiento uniforme de este Código. El profesional de la Contaduría debe tener la capacidad de asimilar un flujo intenso de requerimientos legales y técnicos para aplicarlos mediante un criterio sistémico que propicie y favorezca el orden y control en las organizaciones donde participa. En el proceso de actualización, las asociaciones de profesionistas y las universidades tienen una misión relevante: que los conocimientos de los egresados de las universidades estén actualizados en las nuevas normativas y criterios técnicos, y que tengan conciencia sobre la necesidad de actualización constante.

En el área de Contaduría es conveniente que las universidades se planteen estrategias para asegurar que sus egresados tengan la actualización técnica necesaria para que sean reconocidos y aceptados ampliamente en el mercado laboral. Esto se fundamenta en que la dinámica de cambio impacta en la forma de enseñar y en la vigencia de los programas de estudio, pues en ocasiones los conocimientos transmitidos al inicio de una generación no serán vigentes cuando esta concluya sus estudios. Esto también implica la actualización ágil de las estructuras docentes.

Por si quisiéramos otro desafío, observamos que en México cada vez tenemos una sociedad que demanda más información sobre las organizaciones. Por lo tanto, el profesional contable, como responsable de generar la información de las organizaciones, muy pronto tendrá que presentar el resultado de su trabajo en un lenguaje sencillo sin tecnicismos, para que pueda ser interpretado por todo tipo de usuarios.

Finalmente, dada la amplitud de temas que cubre la profesión contable, tendremos profesionistas cada vez más especializados con alto compromiso de estudio y actualización para mantener la vigencia técnica que se requiere. Así que, los invito a diseñar un plan de acción para este 2014 que inicia, con el objetivo de evolucionar o compartir nuestros conocimientos para la profesión contable.


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