Competence training for future public accountants: A teaching experience at the international level Formaci¢n en competencias de futuros contadores p£blicos: Una experiencia docente en el mbito internacional
This paper describes the approach, development and results of a teaching experience for competency training of public accounting undergraduate students from Spain and Mexico. Specifically, the study sought to strengthen some skills required in the International Education Standards (IES) of the International Federation of Accountants (IFAC). For teaching practices, case studies, lectures and videos, plenary discussion in the classroom through videoconference, and collaborative learning in small groups were used. Results indicate the effectiveness of this type of teaching experiences in developing certain professional skills. Additionally, students who worked on international teams developed to a greater degree some intercultural skills such as interacting with culturally diverse people, working in cross-cultural settings and listening and reading effectively with sensitivity to cultural differences. These results invite the promotion of cooperation among teachers and universities from different countries to propose joint academic activities that facilitate the formation of competences in the students.