Evolution of financial education in the curriculum of the Accounting Degree at the FCA UAEMEX in the face of the challenge of technological finance

Abstract

The aim of this paper is to analyze the evolution of the conceptual framework that supports the bachelor's degree in accounting, as well as the implications for the area of finance, considering as an object of research the curricula of the Bachelor's degree in Accounting of the years 1992, 2001, 2003 and 2018. The paper is focus to the challenges in the accounting profession arising from the emergence of disruptive technologies such as cryptocurrencies, blockchain, and other areas that compose the technological finance, to achieve the above, an exploratory and descriptive research is proposed, and is based on documentary research, since they analyzed the curricula of the Bachelor's degree in accounting in the versions: 1992, 2001, 2003, and 2018 as source documents of the analysis, the results of this work have implications in the development and evolution of accounting education for graduates of the Faculty of Accounting and Administration, as well as the University Centers of Amecameca, Atlacomulco, Ecatepec, Temascaltepec, Texcoco, Valle de Mexico, Zumpango, Valle de Chalco and Teotihuacan, in addition to private schools incorporated into the UAEMex curricula.