Educational software for the training of the professional in public counseling in the international standards of financial information

Abstract

The approval by the Federation of Public Accountants of Venezuela, to apply to all the financial statements that are issued, international standards of financial information, has forced professionals to begin a process of study and analysis of the principles, procedures, policies established in the standards, and not generate economic, financial, tax and legal problems to the organizations to which they provide their professional services. The main objective of the research is to propose an Educational Software (SE) for the training of the professional in public accounting in International Financial Reporting Standards. The research is framed under the qualitative paradigm, applied to the social sciences, of a descriptive type, that seeks the development of a technological product, it is documentary and of field having as its primary source the direct observation and the capture of the reality.As a result, it was possible to develop and implement educational software that serves to complement the education of the professional, obtaining great benefits for the educational process itself, the participant serves as a guide to measure the degree of knowledge achieved according to needs and interests or evaluations. made, which will guarantee an active and participatory education, assuming the responsibility of expanding their knowledge to achieve greater efficiency and success in their preparation and professional improvement, as well as serves as a theoretical and practical tool for any interested, to strengthen knowledge for the operability in the accounting area.