Universidad Autónoma de Nuevo León

FACPYA

Semestre 2

COMPETENCIA COMUNICATIVA EN INGLES

EVIDENCIA FASE 1: RESUMEN DE UN ARTICULO.

Maestro: ELOY HERNÁNDEZ FRÍAS

Grupo: 2K
 Introduction

This abstract will discuss accounting in contrast to other competing professions. Today, the
accountant is stereotyped as a person who lacks creativity, sitting alone crunching numbers,
ignoring the true skills of an accountant.

However, today's accounting work has evolved greatly, which can mean a mismatch
between the perception of accounting work and the true nature of the profession.

The AICPA (American Institute of Certified Public Accountants), along with state CPA
(Certified Public Accountant) societies and accounting educators, has long struggled to
achieve a more accurate perception that will help the profession compete successfully with
other professional fields including law, medicine, and engineering in recruiting qualified
participants.

However, the results show that only engineering outperforms accounting in this area and
that, again, accounting does not differ significantly from law and medicine.

In general, those who practice accounting today use more communication and analytical
thinking skills and engage in fewer information processing and non-personal tasks than
predicted by the models.
 An Outdated Sterotype? Accounting Compared with Competing
Professions
Potential entrants to the accounting profession get their perceptions of accounting from a
variety of sources. Popular culture frequently portrays accounting in a negative light,
reinforcing the “bean counter” stereotype. High school accounting and introductory
college accounting classes often focus mainly on bookkeeping, leaving students with the
impression that this is all accounting entails. High school guidance counselors and college
career advisors do not always fully
understand the accounting field and
may advise talented students to choose
alternative careers. In addition, many
students research their career choices
using online career platforms, such as
MyACT, that are based on the long-
standing occupational models of John
Holland and Dale Prediger. Current
accounting work, however, has evolved
a great deal since the inception of these
models, potentially signifying a
mismatch between the perception of
accounting work and the true nature of
the profession.

Although accounting is recognized as a trusted and respected profession, it is understood

within the field that others primarily view it as a path that those with social or creative
preferences should avoid. The AICPA, along with state CPA societies and accounting
educators, has long fought to achieve a more accurate perception to help the profession
successfully compete with other professional areas—including law, medicine, and
engineering—in recruiting qualified entrants.

In one of the accounting profession’s most often misunderstood areas—communicating

and interacting with others—the models perform worse than elsewhere. Specifically, the
models predict accounting will involve less communicating and interacting than medicine
and law but more than engineering. The results reveal no significant differences in this
area across the four professions of interest; therefore, none of the three specific
predictions hold up against “real world” data. These results suggest that accounting fits in
well with the benchmark professions in terms of the extent to which practitioners will
have to interact and communicate effectively with others. The models also predict that
accounting practitioners are less adept at analytical thinking than those in the other three
professions. The results, however, show that only engineering outranks accounting in this
area and that accounting once again does not differ significantly from law and medicine.
Overall, the authors’ research indicates that those currently practicing accounting use
more communication and analytical thinking skills and are involved in less information
processing and non-personal tasks than predicted by the models. Although much of
accounting work used to involve data input and information processing, technological
innovations allow efficiencies in processing data; thus, accountants are spending more
time analyzing data and communicating results. The face of accounting has changed, but
career models have not necessarily evolved as quickly. When comparing accounting to
some of its key competitors, the models appear to still be heavily influenced by outdated
views of accounting.

The danger of potential entrants to accounting relying on career counseling models is

twofold. On the one hand, the profession may end up with students to whom the
outdated stereotype appeals. This may result in job dissatisfaction and high turnover,
leaving both entrants and employers unhappy. On the other hand, students who want a
career that allows them to use their communication or analytical thinking skills might be
directed toward engineering, law, or medicine rather than accounting. This study,
however, finds that law and medicine do not show significant differences compared to
accounting in these areas. In addition, engineering is the only profession that involves
more analytical thinking than accounting.
 Glossary
Thanks/Gracias
The honor or praise that is simply paid to another, to later signify the favor and
recognition of a favor.
Destruction/Destruccion
The destruction of the Arian documents was surely carried out in the episcopal sees and
in the monasteries
Cellar/Bodega
The simplest usually consists of access doors, a free area for maneuvering and verification,
a storage area to locate the merchandise, a control office for plant management and
toilets and changing rooms for staff.
Focus/Focos
Lamp, generally directable, that emits a very intense light.
Free/Libre
Who lives in freedom or is not imprisoned or under the domination of another.
Reality/Realidad
The world or the state of things as they actually exist, as opposed to an idealistic or
notional idea of them.
Alimenta/Alineación
Arrangement in a straight line, or in correct or appropriate relative positions.
Misalignment/Desalineación
The incorrect arrangement or position of something in relation to something else.
Suggestion/Sugerencia
An idea or plan put forward for consideration.
Knowledge/Conocimiento
Facts, information, and skills acquired by a person through experience or education; the
theoretical or practical understanding of a subject.
 Conclusion
- Alejandro Luna

In my personal conclusion, in general, I think that the staff have a very uninformed point of
view about accounting but they need their finances almost daily but they are very
uninformed about the accounting branch.

- Emiliano Arellano

Based on this evidence, this is my conclusion. It is really interesting all the subject that has
to do with our career, but it is even more the professionalism of it. Today it is very common
to see the accounting profession as something not as direct or important as the rest, this
same vision has been greatly affecting the reputation of being an accountant and all the
opportunities that would come with it. For me it is very important to recognize the use of
an accountant since their tasks have been very important for today's companies.

People's perception is what should change and improve this aspect of accounting, since the
"observations" towards this career are very judgmental about what it is. It should not be
complicated to look at accounting as something complex, if it is true that it has its difficulty
and its level of understanding is high. But that is why it is precisely what must change, the
professionalism of this career is really good and quite striking to study, but it should not be
underestimated or undervalued either, accounting has its way of calling everything the
same as it is being a technique

- Karla Armendariz.

In general, it can be concluded that although accounting is recognized as a trusted and

respected profession, and within the field others see it as a path to be avoided primarily by
those with social or creative preferences, yet they ignore that there are four essential
elements that must be met to be a good accountant: leadership, communication, technical
knowledge, and creative problem solving.

While much of accounting work used to involve data entry and information processing,
technological innovations have made data processing more efficient; as a result,
accountants spend more time analyzing data and communicating results. On the other
hand, unfortunately, career models have not necessarily evolved as quickly. These models
still seem to be heavily influenced by outdated accounting views today when comparing
accounting to some of its major competitors. These outdated career models can lead to a
mismatch between the skills and goals of students with potential and the competencies
needed to succeed in accounting. However, with up-to-date, accurate information and help
from professors should help potential candidates develop their skills, specific competencies
and subsequently their success and job satisfaction.

- Ricardo Castillejos

Perceptions of accounting can have a powerful impact on how students learn and on the
outcomes of their learning. This impact is often negative. Students may enter their studies
with stereotypical views of accounting as being dull, boring and associated with
mathematics and rigid techniques which suggests a process of learning and poor
understanding. A constructivist view of learning acknowledges the importance of these
perceptions.

This process involves a focus on the subjectivity inherent within accounting and the need
for critical thinking and moral reasoning. This chapter investigates the nature of students’
perceptions of accounting, the difficulties inherent in changing what are often beliefs and
how perceptions may be changed through changes in learning environments and further
research.

The concept of fit or alignment between information systems processing capacity and
information requirements has been discussed for many years, but this study seeks to
explore some unresolved issues in the context of accounting information in small and
medium sized manufacturing firms. In particular, the study seeks to identify different levels
of alignment using a matching approach, and then investigate the link with firm
performance.
 Bibliography

- Chen, C., PhD. (2022, 7 febrero). An Outdated Sterotype? Accounting Compared

with Competing Professions. The CPA Journal. Recuperado 17 de febrero de 2022,

de https://www.cpajournal.com/2022/02/07/an-outdated-sterotype-accounting-

compared-with-competing-professions/