Özet:

The research conducted aimed to generate a description and characterize certain variables of public accountants in a border city context, where the target population were the accountants accredited by the Colombian Association of Public Accountants (2018) in the border context, the methodology focused on a descriptive-quantitative study, where a survey type instrument was applied to a non-probabilistic sample by convenience. The results are summarized in a main variable that as a result of the study was taken as a study column, this variable is the formation or the trajectory of the studies carried out during the exercise of their profession versus several independent variables that were taken into consideration as the experience in exercise as professionals in years, the type of link in their professional exercise, the insidency of age in it, and others.

Anahtar Kelimeler: