Resumen

ODA H, Gómez de Angulo; CHIRINOS GONZALEZ, Alira  y  HERRERA, Diego. The Behaviour of Public Accounting Firms in Maracaibo. Municipality. Revista Venezolana de Gerencia [online]. 2005, vol.10, n.30, pp.288-309. ISSN 1315-9984.

The objective of this article is to analyze the bahaviour of public accounting firms in Maracaibo Municipio, Zulia State, Venezuela, for the purpose of supporting the advancement of academic preparation for these professionals. The study is descriptive, field based, and non-experimental, and a survey questionaire was applied to twenty-four (24) accounting firms selected at random, that register their financial statements in the Public Accountants Association in Zulia State. The results obtained indicate stagnation in public accounting firm growth in the region and the diversification of services offered as a reaction to present market demands. The conclusion is that accounting as a practice is immersed in a process of transformation where more responsibility is required in the execution of their services, and where it is necessary to adapt academic programs to the needs of the labor field.

Palabras clave : Public accounting firms; academic formation; organizational models; accounting services; Maracaibo Municipality.