Abstract The text limits itself to the teaching at college level for public professional practice of accounting in the U.S. and Puerto Rico, although general practice is also considered in other forms. It should be pointed out that the observations made in this article are based on limited experience about conditions in Latin America and are perhaps influenced by characteristic situations of the educational and professional environment in Puerto Rico. It is a matter of wonder, that without arriving at any conclusion, if the system and personal experiences should be examples or exceptions for the sister countries. One cannot leave aside the relation that the teaching and practice of the profession has with the political destiny of the various countries and their association with particular areas of economic influence. The purpose of this paper has been to find out what patterns of teaching used in the U.S. and also in Puerto Rico, which is a country of Spanish origin, can be adopted and utilized in other Latin American countries.
Rafael Garcia Moreno (Thu,) studied this question.