Contabilidad vs contaduria

CONTADURÍA PÚBLICA Vs. CONTABILIDAD

INTRODUCCION
En el lenguaje usual de algunos medios e incluso de eminentes especialistas, parece no haber claridad de la diferencia entre el ejercicio profesional de la Contaduría Pública y la disciplina o ciencia del conocimiento contable, particularmente en la literatura en idioma ingles; preocupación que ha tenido el autor de estas líneas, desde sustiempos de academia en la Universidad Javeriana .

Por otra parte, tampoco parece haber una apropiada percepción sobre las diferentes categorías profesionales. En Colombia el interrogante no presenta mayor incidencia, si se tiene en cuenta que seguimos la tradición de otros entornos. Sin embargo, en el mundo actual, la confusión es cada vez mayor, precisándose, un especial énfasis en laseparación entre expertos formados bajo un conocimiento regentado en cátedras universitarias y los que bajo un cúmulo de experiencia hacen una tarea u oficio, que según las definiciones formales no requiere estudios teóricos, aunque como en el caso de la Contabilidad es posible el acceso al conocimiento contable, sin educación formal y, entonces, el problema se sitúa en el ámbito de lo legal.
Demanera que en lo que toca con la profesión contable y la disciplina contable, se requiere hacer un análisis un poco más profundo tratando de identificar en que consiste la profesionalidad, que es el profesional y cuales serían las diferencias esenciales entre profesión, arte y ciencia o entre profesión y oficio frente a la disciplina del conocimiento, de manera que se asuman o se puedan asumir ciertoscriterios que permitan el desenvolvimiento de una y otra y sus probables consecuencias.

Profesión VS. Oficio

Según las definiciones, el oficio del artesano, mejor aún, el oficio, correspondería a una artesanía; es decir, que un tipo de trabajo adelantado manualmente, en el que predominan las habilidades físicas, generalmente con ayuda de herramientas convencionales y en algunos casos ydependiendo de la persona que lo realiza, tiene la connotación de un oficio, cuyos resultados son una obra de carácter artesanal. Es lo que ocurre con quienes fabrican ropa, zapatos, los que hacen muebles y en general producen obras de naturaleza física transformando su trabajo y materiales en una realidad visible y tangible. Es decir que el oficio se caracterizaría por el método de producciónmanual y su tangibilidad.

Esta interpretación excluye el trabajo manual que conduce a obras de arte, las cuales además tienen la connotación de ser reconocidas como tales por los especialistas y recibir calificativos muy particulares.

Por otra parte, el profesional aunque esté ejerciendo también un oficio, tal oficio tendría, en los actuales momentos, como requisito básico que sea ejercido por unsujeto que haya tenido una preparación teórica; es decir, que haya hecho una serie de procesos de formación académica que lo conducen a ejercer un papel que se caracteriza por su intelectualidad. En este sentido, se ha entendido que la mayoría de los profesionales deberían ser egresados de universidades. En realidad tal diferencia no debiera hacerse, o por lo menos debería ofrecer ciertasreservas, puesto que la sola certificación de una institución universitaria acerca del cumplimiento del proceso educativo de un estudiante, bajo los parámetros de cada centro docente y, por consecuencia el quehacer intelectual de una persona en relación con una profesión alimentada por un grupo de disciplinas, no implica necesariamente que tal condición le confiera la categoría de profesional. Existela creencia generalizada de que basta con que una universidad certifique haber cursado unas materias para que se tenga la característica del profesional, quizá sin tener en cuenta que los programas, los profesores, los currículos y las evaluaciones, en particular estas últimas, son en tal magnitud subjetivas, que los resultados pueden ser diversos y hasta contradictorios.

Se generan así,…

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  71. Whether you would like to investigate the planet and find out new locations, or just make it to your in-legal guidelines home without any major catastrophes along the way, the tips in this article will help you get from stage A to position B without any hiccups and getting exciting along the way. When traveling by air, make sure you wear loosened fitting clothes and slip-on footwear. This may ensure that your flight is comfy. Aside from that, it won’t acquire as long to have via security if you can swiftly take your shoes or boots on and off. Free clothes enables for almost any short-run puffiness that you may practical experience on account of air flow stress inside the plane’s cabin. Packing your travel suitcase smarter will allow you to bring more fun! The easiest way to maximize room inside your baggage would be to set a product flat and roll it up. Roll as many things as you can and in shape them closely together. Filling socks and underwear to your shoes or boots will save you more room. When you are traveling to a lot less-created regions of the world, be sure you deliver free battery packs for all of your electronic products. Not every regions will have reachable electronic retailers to demand your products, neither will every single country promote even common AA or AAA power packs. It is best ahead prepared instead of struggle to make use of video camera. If you’re likely to be touring soon, don’t go through a travel agent. You’ll locate your trip pricing twice as much. Somewhat, shop around on-line by means of different discount dealers like expedia.com or travelocity.com. This will help save money that may be better spent when you get to your location, perhaps on gifts, or even for that wonderful man on-line that presented you this suggestion. If you take time now to put together for your forthcoming getaway, it will save you yourself lots of problems and severe headaches that you may possibly be accustomed to. Putting these pointers and suggestions to excellent use will assist you to possess a fantastic time vacationing without the need of thinking of if you kept the cooker on.

  72. Travelling might be this sort of tiring encounter. So exhaustive that occasionally when we go back home, our company is glad to return to normal daily life. But leading up to a vacation may be fun and exciting, filled with a bit of anticipations and a great deal of planning. Here are some aspects to consider when you are planning on using your following getaway. For worldwide traveling, checking out the foreign strength products that will be offered is vital. Most modern tourists count on possessing their personal electronic products accessible wherever they go. Asking up these gadgets can existing challenging due to the fact electric links will not be consistent around the world. A bit of analysis upfront will instruct the savvy vacationer what type of strength adapters to get and what preparations to help make. Focus on your intution when you are traveling. If a specific retailer, man or woman, or area will give you «poor vibes», just walk away. Your intuition might be informing you something that you haven’t purposely noticed. Regardless of whether you’re improper, it’s easier to be safe than sorry in relation to your security. Package deal organized tours are ways to get the best from a limited journey price range. Look into the options offered by a selected location. It might be easy to do far more, see far more and possess more pleasurable, by investing in a deal bargain that features extra providers and features. These deals commonly offer you cost savings that are extremely hard to duplicate by way of buying person providers. In the event you find yourself touring using a little air-port, go online before hand to discover what professional services are given there. Some of them will offer you charter air flights which you can’t see when searching for deals, and they also might be able to allow you to get a great value. If you’re taking a cruise trip, you need to show up a day upfront. This can cease individuals close up phone calls of obtaining caught in traffic or obtaining your trip late and making you skip your journey. The stress of virtually missing the deliver will not be how you would like to start your journey. In conclusion, touring stories can be hard to listen to often. If the individual you heard these accounts from had taken the time for more information on travelling, it is possible these experiences could have been prevented. Since you now have look at this post, you will be a lot more prepared for your next travelling adventure!

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  76. On vacation message boards, tales of woe are incredibly typical. However, the bottom line is, the headache would possibly not have happened with excellent preparing. After you read this write-up, you will never have any travel problems brought on by very poor planning again! To stop injury or disease from wrecking your holiday, check that your health insurance policy can be applied when you find yourself out and about – specifically if you are intending a getaway in foreign countries. If you locate out that you are currently not taken care of, don’t be concerned. Consult with your travel agency or on the web for holiday insurance plan. If you’re likely to be visiting by oxygen, make sure you don’t place any possessions or electronics within your examined travel luggage. Baggage handlers aren’t considered to be soft as well as any gadgets may end up damaged in the course of transfer. Airlines are also proven to get rid of travel luggage and you don’t wish to take a chance of dropping some thing beneficial. When you are traveling, usually be prepared to have issues stolen. Make advance photocopies of your essential documents. You may even publish digital tests of those files for quick accessibility on a trip. The local American embassy can help you in getting in contact with those in the home who is able to wire you unexpected emergency resources or assistance in replacing your passport, but not significantly more. If you are intending a vacation in another country, it is essential to ensure you receive the necessary shots upfront. When you find yourself in the preparing steps of your own getaway, make a note of any shots that happen to be required or recommended. Declining to accomplish this could make you available for dangerous unique illnesses which could wreck your trip, or worse, damage your health. Lastly, the key reason why there are so many awful getaway testimonies is that most people are unprepared for journey. The advice that the report made available to you will almost certainly prepare you correctly so your vacation is really a calming and enjoyable encounter for yourself.

  77. Once you vacation overseas it is recommended that you should use a legitimate passport. You can expect to be unable to go into the land if you do not have a single. The tips below will help assist you towards getting a reasonable passport to help you travel anywhere you choose. When choosing travel luggage, observe the comfort of carrying it more than long distance. A tough metal rolling baggage is usually perfect. Some moving totes even have bands that allow them to be donned as a backpack by way of locations where you can’t roll them. Your baggage will likely be walking much longer distances than you feel. If the motel chain you will certainly be staying at delivers a loyalty system, sign up for up. Even though you’re only planning on remaining a couple of times, there are lots of rewards to the plans. On top of a list, is always that customer loyalty people are less likely to get knocked, if the accommodation overbooks. An excellent hint to remember when you’re trying to book air travel seats, would be to compare air carrier costs on the web. By assessing airline costs on-line, you can find the most affordable package readily available, and stay away from a lot of money. It will save you more income to utilize on your getaway by looking at all rates offered for all your bills. Search on the internet or ask close friends when they are conscious of any discounts for your place you wish to journey to. You might also want to vacation in the week to lessen air travel and resort costs offering you more income to enjoy investigating. Travel is a crucial, exciting element of a lot of people’s day-to-day lives. Like everything you do in life, the greater number of well prepared you will be, the better off you will be. If you are lucky enough to be embarking on a journey experience, utilize the assistance presented in this post to increase your positive vacation activities and minimize any feasible negatives.

  78. On vacation forums, tales of woe are extremely frequent. Nonetheless, the end result is, the problem could possibly not have happened with excellent preparation. When you read through this report, you can expect to never have any journey troubles brought on by inadequate organizing again! To prevent injury or sickness from destroying your vacation, make sure that your health insurance coverage applies while you are out of the house – specially if you are intending a visit abroad. If you find out that you are not covered, don’t get worried. Talk with your tour operator or on the internet for getaway insurance. If you’re going to be venturing by atmosphere, ensure you don’t put any valuables or electronic products with your inspected travel luggage. Baggage handlers aren’t considered soft as well as electronics may end up broken while in transport. Airlines are also known to lose travel luggage and you don’t desire to take a risk of dropping one thing beneficial. When you are traveling, generally be ready to have issues thieved. Make improve photocopies of all of your important papers. You can also post electronic digital scans of such paperwork for quick entry while on a trip. The local American embassy can help you in contacting those in your own home that can cable you unexpected emergency resources or assist in exchanging your passport, yet not a lot more. If you are planning a trip abroad, it is important to make sure you get the needed vaccinations beforehand. While you are within the organizing stages of your own trip, pay attention to any shots which can be required or encouraged. Failing to accomplish this could leave you open for harmful unique conditions that can destroy your journey, or worse, destroy your state of health. Ultimately, the reason why there are many terrible vacation stories is the fact many people are unprepared for traveling. The advice that this article provided to you will almost certainly make you effectively which means your trip is a relaxing and pleasant experience for yourself.

  79. Vacationing will help you to develop into a much more properly circular particular person, enhancing your daily life. Journey, regrettably, might include some troubles throughout the complete procedure that should be included before leaving your own home. This short article identification loaded with recommendations that can help you make the most of your holiday. Be polite and affected person towards protection checkpoints and customs officers. Typically, these are available for your security. Or else, becoming upset continue to won’t help you get through any speedier. In fact, creating a hassle in the stability checkpoint is nearly always a admission on the show lane to the extra lookup. Handling airport terminals is an regrettable demand for much present day travel. Pack an empty water package to load after you survive through stability. This could help you save from needing to purchase a $3.00 jar water after you make it through the checkpoint. Furthermore, it never ever is painful to bring along granola bars, banana chips, or another type to nibble on between air flights. You should keep a take pictures of of your respective kid upon you, in the event that they wander aside. Even the idea of dropping your youngster is among the most horrifying activities you can have. However, something such as this can occur occasionally. A simple image of your respective child will make any difference, particularly if you are intending abroad and do not speak the vocabulary with complete confidence enough to describe your son or daughter and so they get lost by you. To help revive tension, you should go on a holiday from job. Occurring a yearly trip provides you with something to be effective difficult for and it will give you a light at the end of the tunnel. It is very important reward yourself and there is absolutely no greater compensate than a vacation! Now you’re able to success the highway, table the aircraft, problem a ride or hop on that coach to no matter what location it can be that tugs at your heartstrings. By using these intelligent travel recommendations along with a hearty serving of common sense, your future travels will all have a fantastic chance at becoming aspiration holidays.

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