Perceptions between teachers and students on the teaching of international accounting

The objective of this work is to describe the perceptions that teachers and students have of public accounting programs about the didactics of international accounting courses that are taught in higher education institutions. To achieve this objective, a qualitative research was carried out, with a descriptive and exploratory scope, defining six didactic categories, in terms of education, objectives, content, strategies, resources and evaluation. Using opportunity sampling, seven professors and 22 students from the public accounting programs of two universities in the city of Medellin, Colombia were interviewed. It was found that the emphasis on the conceptual, the modular development of the contents, the master classes, the predominance of slides and the lack of feedback, limit learning and good professional performance, requiring more use of computer resources, more student participation. and further validation of international accounting, in the local business context. It was concluded that there are differences between teachers and students regarding the didactic strategies used in international accounting courses, in the field of higher education institutions.