Analysis and Interpretation of Financial Information in the Training of Certified Public Accountants: A Proposal for Cross-Curricular and Interdisciplinary Instruction

Abstract

This essay analyzes the importance of analyzing and interpreting financial information in the training of certified public accountants, examines the challenges that hinder their learning, and proposes a progressive, practical, cross-cutting, and interdisciplinary methodology organized into five stages: understanding financial statements, identifying relevant accounts, applying basic analytical techniques, interpreting indicators, and solving real or simulated cases. It is argued that teaching focused on formulas, mechanical procedures, and decontextualized content prevents students from understanding the meaning of financial indicators and using them to inform decisions. The proposed teaching approach integrates knowledge of accounting, cost accounting, budgeting, auditing, taxation, and finance. It also encourages the development of projects in collaboration with other disciplines and the use of technological tools. The study concludes that this approach fosters critical thinking, the communication of results, and the training of accountants capable of transforming financial data into useful knowledge for organizations.