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El
contador en la sociedad
Un
contador resulta indispensable en cualquier organización o empresa, su
presencia genera grandes beneficios
en el crecimiento y desarrollo
de esta. Este profesional debe tener
varias características que van desde su perfil académico con conocimientos actualizados, competencias pertinentes, un actuar con
transparencia frente a
la información obtenida
y sobre todo, el compromiso de ajustar su que hacer profesional, con las
normas éticas correspondientes, para así enaltecer la profesión y por lo tanto
dotar de prestigio y reconocimiento a su labor, sea cual sea el medio donde se
desempeñe.
Los
contadores somos profesionales que en su día a día nos relacionamos con los
negocios y sus riesgos, razón por la cual, debemos emprender el desarrollo
de nuestras competencias, tales como, la capacidad de
observación, la capacidad de comunicación, el
ser visionario (no sólo
para hacer proyecciones,
sino también para
prevenir situaciones
desfavorables para una organización) y la capacidad de juicio profesional.
Con el
pasar del tiempo, la contaduría ha ido evolucionando y transformándose conforme
la economía y los negocios se transforman. Por tanto, debe ser entendida como
una disciplina que se encarga de identificar y medir los hechos económicos de
las organizaciones, con el fin de proporcionar información
útil para la toma de decisiones. Ha estado sumergida en constantes
cambios, a raíz de los procesos acelerados que ha traído la evolución de la
humanidad, a través de la globalización y del modelo neoliberal, donde ha
predominado el capitalismo, llevando a que en la actualidad
se encuentre enmarcada en una nueva estructura normativa. Es por esta razón que
hoy, no solo se requiere abarcar información financiera, sino, contenidos
medioambientales y sociales que permitan dar un giro a la profesión, al
participar en los procesos que son llevados a cabo a nivel internacional.
A todo
esto, entonces, ¿Cuál es la importancia de la profesión contable en la
sociedad? Más que una simple respuesta, resulta necesario aproximarse a la
realidad, veamos: La empresa es, junto a la familia, el núcleo económico
base de la sociedad. Del éxito o del fracaso de una empresa emergen diversos
factores, detengámonos a pensar: si una empresa se viene abajo sus trabajadores
sufren las consecuencias, lo que
incide directamente en los indicadores
de empleo y
desarrollo económico de un país; o si se prefiere partamos del supuesto
que una empresa no atiende a sus
deberes tributarios, generando
un déficit en el fisco y por tanto un fraude a la sociedad.
Luego
entonces de dichas premisas podemos concluir: No hay desarrollo económico si
no hay
núcleos básicos de
la economía; sin economía
productiva no hay desarrollo social, las responsabilidades económicas que atañen
a un ente
social caen en los hombros de
alguien, ese alguien es el Contador Público o Privado y es justo ahí, donde
observamos que del buen manejo de su profesión, dependen un sinnúmero de
factores que tiene trascendencia económica
y social tanto
dentro de la empresa como externamente frente a la
sociedad.
Esto
nos lleva a reflexionar si así, como la contabilidad ha sido transformada por
la globalización de la economía y los negocios, y ésta ahora obedece a nuevos
marcos de referencia como lo son las Normas Internacionales de
Información financieras (NIIF), Normas Internacionales de
Información Financiera para
pequeñas y medianas empresas (NIIF Pymes), Normas Internacionales de
Contabilidad para el Sector
Público (NICSP), Normas Internacionales de Auditoria (NIAS),
los contadores también nos hemos
transformado? o estamos
anestesiados en el
conocimiento de marcos de referencia que se quedaron con la guerra fría
y el muro de Berlín.
En la
actualidad las empresas necesitan capacitar a su personal para crear un
ambiente de trabajo sano, sin embargo, suelen olvidarlo, y es precisamente en
ese momento cuando surgen problemas con la comunicación y desempeño de los
empleados, dando como resultado la baja productividad. Por tal motivo las
organizaciones deben realizar actividades para que los empleados logren
superarse dentro de la empresa. En los
gremios profesionales sucede lo mismo, si no nos hacemos el buen habito
de actualizamos al son que el mundo gira, difícilmente vamos a poder fertilizar
nuestra competencia profesional, y este
es un principio fundamental que
incorpora nuestros códigos deontológicos de ética.
La
competencia profesional de los contadores
Me he
dado cuenta de que, en general en otras partes del mundo el Contador también es
visto como una obligación laboral para cumplir con los requerimientos de los
gobiernos, es decir, las empresas buscan tener a alguien que
determine sus impuestos, firme declaraciones, atienda los requerimientos de
hacienda, le evite problemas posteriores y en el mejor de los casos para
preparar los estados financieros
para asambleas, consejos,
bancos, entre otros. En lugar de buscar
en el Contador como una herramienta para el desarrollo de su empresa, ya que
cuenta con todos los elementos y preparación para aportar su experiencia al momento de
tomar decisiones para la empresa, sin embargo y desafortunadamente en la
gran mayoría de los casos no son tomados en cuenta. Esta situación se debe en
gran medida al poco valor que algunos Contadores le dan a su profesión, y que
de alguna manera les da la comodidad de establecerse en su zona de confort sin
tomar ningún riesgo para aportar lo que realmente saben.
El
Contador debe tomar un rol más participativo y hacer que su desempeño le
agregue valor a la empresa en todo lo que hace, para que en las empresas los
aprecien más allá de ser los pagadores de impuestos.
Sin
embargo, para lograrlo se requiere incrementar su conocimiento y experiencia, y
la única forma de conseguir estos elementos
es a través de una capacitación
y formación continua, no sirve que cada año una vez que se publican los cambios
a las leyes fiscales, sea cuando los contadores se preocupan
por capacitarse con
un curso de un día. La
competencia del Contador debe ir más allá de esto, inclusive debería de
participar más en
seminarios, simposios, congresos y en
foros de discusión
para los proyectos
de auscultación cuando se anuncian los cambios a las Normas de
Información Financiera o de las propias leyes fiscales, además de realizar y
participar más en proyectos de investigación en estas materias.
Es mi
deseo que con el tiempo los Contadores se den cuenta de su potencial en las
organizaciones, busquen incrementar su preparación académica, logren la
especialización en materias de alta
relevancia para las empresas, involúcrese en
las propuestas de
cambio en todas las áreas del
Contador, pero sobre todo muéstrese realmente como un profesional comprometido
capaz de aportar a las organizaciones mucho más que simples cálculos de
impuestos.
Lealtad
por nuestra profesión
En mis
clases, charlas y conferencias, hemos predicado el principio de la lealtad. Una
lealtad no solo con nuestros pares y colegas, lealtad con una profesión, misma
que nos ha acompañado desde los tiempos de Fray Luca Pacioli, y que, a través
de los tiempos, se ha transformado y nos invita a ser mejores profesionales.
Debemos ser leales con esta gran profesión, de mi parte, doy fe que me siento
orgulloso de ser Contador Público y Privado y de ejercer la carrera con apego a
las normas y códigos que ella misma
encierra. Inicié mis estudios de
contabilidad en mitad de los años 80, al inicio fue difícil, no tenía la pasión
ni el amor; para aquel tiempo era común migrar al norte a vivir el sueño
americano, ya todo estaba planificado, yo me iría con mis amigos a vivir esa
experiencia de vida, sin embargo, al pedir la dirección al ser supremo, una voz
interna me llevó hasta el Instituto Técnico de Administración de Negocios
(ITAN), en esa gran Institución inició mi aventura, mi sueño de ser un
Contador, tal y como se lo había prometido a mi madre cuando era estudiante de
colegio, esa misma promesa detonó mi deseo ferviente de descubrir y conocer los
secretos de esta hermosa y noble profesión.
Recuerdo
haber comprado innumerables libros de contabilidad, como olvidar a “Finney
Miller” mi enciclopedia de “Océano”, contabilidad de Guajardo, los SAS, los
FASB, los Boletines Mexicanos de los PCGA. Estos y otros libros me formaron mi criterio
técnico, tuve grandes profesores que nunca olvidaré, Rey Jiménez,
Lenin Días, Domingo Motta, ellos son los responsables de mi formación técnica.
Pero
para todos es conocido que, la formación técnica no es suficiente, esta se debe
asociar con la formación práctica, es aquí donde encontré grandes formadores,
entre estos hay uno que recuerdo con gran cariño, mi gran maestro Don Edgar
Gutiérrez, a él mi
sentimiento de gratitud, pues le debo el honor de ser el
profesional que soy hoy.
Con el
pasar de los años me fui enamorando cada vez más de mi profesión, de mi orgullo
de ser contador, siempre inventaba centros de estudio con mis compañeros, día a
día estudiábamos, teníamos el deseo de ser los mejores, sí, ser los mejores…
que lindos esos años.
Este
mismo entusiasmo, hasta la fecha, permanece vivo en mi corazón, por eso digo
que “Las Cuerdas de mi Corazón vibran al son de la contabilidad”. Mi apostolado
es servir, servir a la comunidad contable, a la sociedad y lo hago con el único
propósito de ser leal, leal a esta profesión que me ha formado, que ha hecho de
mi un hombre útil a la sociedad, ¿Cómo no ser leal a tan distinguido honor?...
La lealtad es lo que hace a las personas excelentes, los equipos ganadores y
las organizaciones empresariales en entidades de primer
nivel. El ex secretario del Tesoro de EUA, Donald
Regan, dijo: "Hay que dar lealtad, si se quiere lealtad".
En
diferentes percepciones, muchas
personas suelen responder
con lealtad si se gana el respeto, se aprecia la honestidad, se gana el
amor y se devuelve la lealtad. Es así, que con todo el respeto y cariño que les
tengo, les invito a ser leales a esta nuestra gran profesión, nuestra gran
carrera, digamos todos juntos, “que
orgulloso me siento
de ser Contador”.
“Las
Cuerdas de mi Corazón vibran al son de la contabilidad”.
Autor:
Arturo
Baltodano
BCR
Consultores
ALTAC
Costa Rica
Email: [email protected]
Link: bit.ly/3waDwFN
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To the aprendeniif.com Administrator. my name is Eric and I’m betting you’d like your website aprendeniif.com to generate more leads. Here’s how: Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It signals you as soon as they say they’re interested – so that you can talk to that lead while they’re still there at aprendeniif.com. Web Visitors Into Leads – CLICK HERE https://rushleadgeneration.com for a live demo now. And now that you’ve got their phone number, our new SMS Text With Lead feature enables you to start a text (SMS) conversation – answer questions, provide more info, and close a deal that way. If they don’t take you up on your offer then, just follow up with text messages for new offers, content links, even just how you doing? notes to build a relationship. CLICK HERE https://rushleadgeneration.com to discover what Web Visitors Into Leads can do for your business. The difference between contacting someone within 5 minutes versus a half-hour means you could be converting up to 100X more leads today! Try Web Visitors Into Leads and get more leads now. Eric PS: The studies show 7 out of 10 visitors don’t hang around – you can’t afford to lose them! Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling. You have customers waiting to talk with you right now… don’t keep them waiting. CLICK HERE https://rushleadgeneration.com to try Web Visitors Into Leads now. If you'd like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=aprendeniif.com
To the aprendeniif.com Webmaster. my name’s Eric and for just a second, imagine this… - Someone does a search and winds up at aprendeniif.com. - They hang out for a minute to check it out. “I’m interested… but… maybe…” - And then they hit the back button and check out the other search results instead. - Bottom line – you got an eyeball, but nothing else to show for it. - There they go. This isn’t really your fault – it happens a LOT – studies show 7 out of 10 visitors to any site disappear without leaving a trace. But you CAN fix that. Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It lets you know right then and there – enabling you to call that lead while they’re literally looking over your site. CLICK HERE https://advanceleadgeneration.com to try out a Live Demo with Web Visitors Into Leads now to see exactly how it works. Time is money when it comes to connecting with leads – the difference between contacting someone within 5 minutes versus 30 minutes later can be huge – like 100 times better! Plus, now that you have their phone number, with our new SMS Text With Lead feature you can automatically start a text (SMS) conversation… so even if you don’t close a deal then, you can follow up with text messages for new offers, content links, even just “how you doing?” notes to build a relationship. Strong stuff. CLICK HERE https://advanceleadgeneration.com to discover what Web Visitors Into Leads can do for your business. You could be converting up to 100X more leads today! Eric PS: Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling. You have customers waiting to talk with you right now… don’t keep them waiting. CLICK HERE https://advanceleadgeneration.com to try Web Visitors Into Leads now. If you'd like to unsubscribe click here http://advanceleadgeneration.com/unsubscribe.aspx?d=aprendeniif.com
Hi aprendeniif.com Owner! my name’s Eric and for just a second, imagine this… - Someone does a search and winds up at aprendeniif.com. - They hang out for a minute to check it out. “I’m interested… but… maybe…” - And then they hit the back button and check out the other search results instead. - Bottom line – you got an eyeball, but nothing else to show for it. - There they go. This isn’t really your fault – it happens a LOT – studies show 7 out of 10 visitors to any site disappear without leaving a trace. But you CAN fix that. Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It lets you know right then and there – enabling you to call that lead while they’re literally looking over your site. CLICK HERE https://advanceleadgeneration.com to try out a Live Demo with Web Visitors Into Leads now to see exactly how it works. Time is money when it comes to connecting with leads – the difference between contacting someone within 5 minutes versus 30 minutes later can be huge – like 100 times better! Plus, now that you have their phone number, with our new SMS Text With Lead feature you can automatically start a text (SMS) conversation… so even if you don’t close a deal then, you can follow up with text messages for new offers, content links, even just “how you doing?” notes to build a relationship. Strong stuff. CLICK HERE https://advanceleadgeneration.com to discover what Web Visitors Into Leads can do for your business. You could be converting up to 100X more leads today! Eric PS: Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling. You have customers waiting to talk with you right now… don’t keep them waiting. CLICK HERE https://advanceleadgeneration.com to try Web Visitors Into Leads now. If you'd like to unsubscribe click here http://advanceleadgeneration.com/unsubscribe.aspx?d=aprendeniif.com
Dear aprendeniif.com Owner! my name is Eric and I’m betting you’d like your website aprendeniif.com to generate more leads. Here’s how: Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It signals you as soon as they say they’re interested – so that you can talk to that lead while they’re still there at aprendeniif.com. Web Visitors Into Leads – CLICK HERE https://rushleadgeneration.com for a live demo now. And now that you’ve got their phone number, our new SMS Text With Lead feature enables you to start a text (SMS) conversation – answer questions, provide more info, and close a deal that way. If they don’t take you up on your offer then, just follow up with text messages for new offers, content links, even just how you doing? notes to build a relationship. CLICK HERE https://rushleadgeneration.com to discover what Web Visitors Into Leads can do for your business. The difference between contacting someone within 5 minutes versus a half-hour means you could be converting up to 100X more leads today! Try Web Visitors Into Leads and get more leads now. Eric PS: The studies show 7 out of 10 visitors don’t hang around – you can’t afford to lose them! Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling. You have customers waiting to talk with you right now… don’t keep them waiting. CLICK HERE https://rushleadgeneration.com to try Web Visitors Into Leads now. If you'd like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=aprendeniif.com
Hi aprendeniif.com Owner! Cool website! My name’s Eric, and I just found your site - aprendeniif.com - while surfing the net. You showed up at the top of the search results, so I checked you out. Looks like what you’re doing is pretty cool. But if you don’t mind me asking – after someone like me stumbles across aprendeniif.com, what usually happens? Is your site generating leads for your business? I’m guessing some, but I also bet you’d like more… studies show that 7 out 10 who land on a site wind up leaving without a trace. Not good. Here’s a thought – what if there was an easy way for every visitor to “raise their hand” to get a phone call from you INSTANTLY… the second they hit your site and said, call me now. You can – Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It lets you know IMMEDIATELY – so that you can talk to that lead while they’re literally looking over your site. CLICK HERE https://rushleadgeneration.com to try out a Live Demo with Web Visitors Into Leads now to see exactly how it works. Time is money when it comes to connecting with leads – the difference between contacting someone within 5 minutes versus 30 minutes later can be huge – like 100 times better! That’s why we built out our new SMS Text With Lead feature… because once you’ve captured the visitor’s phone number, you can automatically start a text message (SMS) conversation. Think about the possibilities – even if you don’t close a deal then and there, you can follow up with text messages for new offers, content links, even just how you doing? notes to build a relationship. Wouldn’t that be cool? CLICK HERE https://rushleadgeneration.com to discover what Web Visitors Into Leads can do for your business. You could be converting up to 100X more leads today! Eric PS: Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling. You have customers waiting to talk with you right now… don’t keep them waiting. CLICK HERE https://rushleadgeneration.com to try Web Visitors Into Leads now. If you'd like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=aprendeniif.com