UNIVERSIDAD AUTÓNOMA DE NUEVO LEÓN

FACULTAD DE CONTADURÍA PÚBLICA Y ADMINISTRACIÓN

PIA AVANCE

GRUPO. 3Y
UNIDAD DE NOMBRE DEL PERIODO
APRENDIZAJE. MAESTRO. ACADEMICO.
Comprensión de Cinthya Michelle Agosto – diciembre
textos en ingles Robles Moctezuma 2021

EQUIPO 4
NOMBRES. MATRICULAS.
 Francisco Javier Villanueva Martinez  1970000
 Nayeli Martinez Lozano  1960349
 Debanhi Lizette Rico Ruiz  1905797
 Alberto Sebastián Hernández Valerio  1800753
 Aldo Manuel Ramos Salazar  1911299
 Damián Alejandro Castillo Morales  2079510
Contenido
1 SECCIÓN............................................................................................................................................ 3
ARTICLE NO.1 ...................................................................................................................................... 3
BIBLIOGRAPHY................................................................................................................................. 3
10 WORD GLOSSARY ....................................................................................................................... 4
INTRODUCTION TO SECTION........................................................................................................... 5
OPINION .......................................................................................................................................... 5
INFOGRAPHIC .................................................................................................................................. 5
1 SECCIÓN
1 ARTÍCULO

ARTICLE NO.1
Accounting Profession: Three Major Changes and Implications for Teaching
and Research

The accounting profession will face significant changes in the next three decades,
and professional organizations, their members, and educational institutions should
respond. The three changes evolving smart and digital technology, continued
globalization of reporting/disclosure standards, and new forms of regulation are also
major challenges for the profession. Association of Chartered Certified Accountants
(ACCA) research Drivers of Change and Future Skills has explored these important
changes, expected to be encountered by the year 2025. Three are highlighted here:

First, accountants will use increasingly sophisticated and smart technologies to

enhance their traditional ways of working, and these technologies might even
replace the traditional approach.

Second, continued globalization will create more opportunities and challenges for
members of the accounting profession.

Third, increased regulation, and the associated disclosure rules, will have the
greatest impact on the profession for years to come.

BIBLIOGRAPHY
 Muhammad Azizul Islam, PhD (RMIT), CPA (Australia), CA (CA ANZ)
Associate Professor & Team Leader of Accounting for Social and
Environmental Sustainability Research Group, School of Accountancy, QUT,
Brisbane, Australia | February 10, 2017 https://www.ifac.org/knowledge-
gateway/preparing-future-ready-professionals/discussion/future-accounting-
profession-three-major-changes-and-implications-teaching-and-research
10 WORD GLOSSARY

1. Accontability (Responsabilidad): It is a value or quality of every human being,

who fulfills his obligations by doing, saying or offering something with full awareness
of his actions

2. Globalizacion (Globalización): Used to describe a variety of economic changes

3. Comprehensive (Exhaustivo): That exhausts the matter in question or is very

complete

4. Contributions (Contribuciones): Are the income that the State receives thanks
to the mandatory contributions made by taxpayers

5. Financial (Financiero): That is dedicated to the financing or granting of loans to

carry out purchase operations.

6. System (Sistema): An ordered set of rules and procedures that regulate the
operation of a group or community.

7. Economic (Económico): Indicates that it consumes little, low cost.

8. Organizations (Organizaciones): Group of people and media organized for a

specific purpose

9. Associated (Asociado): Person who is part of an association or legal entity.

10. Environmental (Ambiental): From the environment or related to it.

INTRODUCTION TO SECTION
The purpose of accounting is to provide information to the various economic
operators to help them make decisions. But not all accounting data is accessible to
the public; normally, the latter can only know the information contained in certain
financial or accounting statements, which are the annual accounts.
The annual accounts show the culminating data of the accounting process for the
year and can reach the hands of those who are interested in it. Hence, these
documents must be clear and must express the faithful image of the assets, financial
situation, and results of the company to which they refer. To achieve the true image,
general accounting principles have had to be applied, complemented by the
valuation rules existing for the constituent elements of the company's assets and
results.
It is responsible for analyzing and assessing the economic results obtained by a
certain institution, company, or organization.
It also plans and compiles control procedures to establish compliance with business
objectives.
Another important function is to record and classify the operations of the company,
in order to report the economic facts in a pertinent way, allowing to execute the tasks
according to the pre-established procedures all under the supervition of the
accountant.

OPINION
I found it quite interesting to know the importance of accounting, as applied to any
company it allows any accountant to accurately assess its financial situation. And, of
course, any accountant must be constantly updated to know what to do when wor-
king in a company.
 FUTURE OF
ACCOUNTING PROFESSION:
THREE MAJOR CHANGES AND
IMPLICATIONS FOR TEACHING AND RESEARCH

In the near future, with a date

close to 2025, accountants
will be adapting to new
technologies to be at the
forefront in terms of accounting,
through 3 important changes:
Learning, globalization and
didactic rules.

Implications for Teaching Implications for Research

Training of teaching staff Future teachers should
in digital technologies. proactively collaborate
across academic disciplines
to improve strategies.