Experience of Internationalization as a Training Strategy from the Accounting Discipline. Case of the University of Cundinamarca Facatativá Extension
Abstract
Globalization poses challenges in various scenarios, including higher education, which is why internationalization is conceived as the promotion of science, technology, and innovation. In universities there are academic mobility processes, which strengthen experiences and knowledge for the construction of knowledge. The intended objective is to describe how this strategy has supported the training process from the accounting discipline, responding to the challenges that are defined in the different national and international policies, which aim at quality education. The study is proposed from a qualitative approach based on the interpretive paradigm, expressed from a reflective perspective, based on a documentary review and the application of a semi-structured interview. As a result, a dynamic scenario of academic cooperation and a positive perception of those who have participated is evident, but with challenges still in the dissemination process. It is concluded that internationalization as a substantive function in higher education presents multiple advantages in the strategic processes of professional training, in particular, in accounting as a social science.
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