It is in this regard that competence-based learning surfaces ( Martínez and Echeverría, 2009), a term that encompasses the set of knowledges, skills and values, ethics and attitudes that determine the capacity of a person to adequately respond to the demands of a specific job position ( Biemans, Nieuwenbuis, Poell, Mulder and Wesselink, 2004). In this situation, the university system has been forced to react, carrying out a structural reform that allows approximating the academic offer to the demands of present society, increasing the employability of its graduates.
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As indicated by Delors (1996), in order to achieve an adequate adaptation to said changes, the job market demands professionals that are highly qualified in three complementary areas: cognitive ("knowing"), procedural ("knowing how to do") and attitudinal ("knowing how to be and do"). Palabras clave: Formación de competencias Universidad Empleabilidad Contaduría pública Finanzasĭuring the last decades, globalization and technological development stand out as determining factors for changes that are becoming increasingly fast and transcendental.
Es por esto que se advierte la necesidad de alinear en mayor medida la formación académica con las demandas y requisitos del mercado laboral aumentando el acercamiento entre la universidad y el ámbito empresarial, así como poner un mayor énfasis en el aprendizaje autónomo de los estudiantes. No obstante, se identifican algunas diferencias significativas que revelan ciertas desviaciones entre la formación universitaria y los requerimientos del mercado laboral en la actualidad. La evidencia obtenida muestra la existencia de un consenso general acerca de la mayor trascendencia de los valores, la ética y las actitudes, por encima de las habilidades y, sobre todo, de los conocimientos.
La información recabada se analizó con apoyo en los programas SPSS y NVivo, respectivamente. Posteriormente, se realizó una investigación cualitativa basada en un grupo focal. Para lograr este fin, se llevó a cabo una investigación cuantitativa basada en una encuesta online. Key words: Skills training College employability Public accounting FinanceĮl artículo busca analizar qué competencias son relevantes para el adecuado desempeño profesional de la Contaduría Pública y las Finanzas (CPF) desde la perspectiva del mercado -empleadores- y de la universidad -profesores y estudiantes-, y comprobar en qué medida existe coincidencia. That is why this article advises of the need to align in greater measure the academic education with the demands and requirements of the working market by increasing the approach between universities and business fields, as well as putting major effort in the students' self-sufficient learning processes. However, some significant differences that reveal certain deviations between university education and labor market requirements were identified. The obtained evidence shows the existence of a general consensus on the major importance of values, ethics and attitudes, above skills and, primarily, above knowledge. The collected information was analyzed with the support of the SPSS and NVivo program, respectively. Afterwards, a qualitative research based on a focus group was conducted. To achieve this objective, a quantitative investigation based on an online survey was made.
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This article intends to analyze what competences are relevant for the adequate professional performance of the Public Accounting and Finances (CPA) from the perspective of the market -employers- and the university -professors and students-, and verify to what extent there is agreement.
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