DYNAMICS AND NEW ROLES OF THE PUBLIC ACCOUNTANT. ITS IMPACT ON SERVICES PROVIDED BY SMALL PROFESSIONAL FIRMS

      Аннотация: When in 2018 our research group set out to embark on a path in the study of professional services provided by small public accounting firms in Argentina, we were delving into a little analyzed area and of great challenges, not only for professionals of Economic Sciences and their government and control entities, but also for higher education Institutions and their constant concern in their training process.The advances in the study have borne the first fruits through various works that have been disseminated in International Congresses of the specialty. In this compilation, we present the foundations of our project, the analysis of the competencies approach in the training process of the public accountant, the role that the supervised professional practices are beginning to assume in the new study plans in Argentina and the accreditation process of public accountant careers. We continue with the study of the new roles of the public accountant in the framework of corporate governance of organizations and a particular approach to the new social roles in agricultural SMEs in the region.

Ключевые слова: social role, professional service, Competences, public accountant, University education, corporate governance, Compliance