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El presente articulo de revision bibliografica, se realizo con el objetivo de analizar la teoria contable con fundamento en el analisis del ejercicio profesional y la practica pedagogica en la formacion integral del contador publico. En su elaboracion, se utilizo el metodo analitico, con una vision descriptiva, y la tecnica investigativa de la revision documental. Entre los hallazgos obtenidos, se destaca que en el proceso formativo del contador aun se encuentran poco desarrolladas las competencias de observacion, reflexion analitica y prediccion, por cuanto, al momento de tomar decisiones se le da mas importancia a la parte cuantitativa de la informacion que a la parte cualitativa . Las razones obedecen en gran parte a debiles bases conceptuales acerca de su valor y su contribucion al desarrollo de nuevas practicas y pensamiento contable. Se concluyo que para que a la teoria contable le sea reconocido su valor proyectivo y predictivo, es imperativo una pedagogia particular para estudiarla, comprenderla e introducirla como fundamento de soporte esencial para el analisis financiero en el ejercicio de la profesion contable; ello es asi porque las cambiantes visiones de la realidad exigen nuevas formas de observacion fenomenica, que favorezcan la solucion a problemas complejos que le son inherentes. Asimismo, se espera que el estudio bibliografico constituya un asidero epistemologico para futuras investigaciones. ABSTRACT This article literature review was conducted with the aim of analyzing accounting theory as a foundation in the analysis of professional practice and pedagogical practice in the formation of the CPA, in drafting the analytical method was used, with a descriptive view technical research is the literature review. Among the findings from the formative process of the counter are still lagging skills of observation, analysis and reflection-prediction, in that he gives more importance to the quantitative portion of the information that highlights the qualitative part for decision making , the reasons are due largely to weak conceptual basis about its value against the correct usage you have and its contribution to the development of new practices and accounting thought. It was concluded that for accounting theory is recognized its projective and predictive value, it is imperative to study a particular pedagogy understand and enter it as essential foundation for financial analysis support in the performance of the accounting profession; considering that this paradigmatic changing views of reality require new forms of phenomenal observation that favors the solution to complex problems that are inherent, also is expected to constitute an epistemological journey bibliographic handle foundation for future research.

TEORÍA CONTABLE: FUNDAMENTO DE ANÁLISIS EN EL EJERCICIO PROFESIONAL Y LA PRÁCTICA PEDAGÓGICA