Estado actual, posibilidades y limitaciones de la formacion para el juicio profesional en la educacion contable en los programas de contaduria publica en colombia.

The process of global convergence towards international financial reporting standards implies a challenge for the accounting education, because it is necessary to develop the ability to make judgments and estimations. The objective of this study is to analyze the current situation, possibilities and limitations of teaching for professional judgment in accounting education in undergraduate accounting programs in Colombia, using public information as documents and syllabus of the accounting programs where we try to identify pedagogical practices that contribute to the formation of professional judgment. This work will allow the reflection necessary for the improvement of these practices and a teaching that really contributes to the development of professional judgment.