Browsing by Subject "Accounting profession"

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    El Papel de la Universidad en la Mejora del Comportamiento Ético de los Profesionales Contables
    (2001) Espinosa Pike, Marcela
    Si se acepta la hipótesis que la actuación de los profesionales contables no satisface las demandas sociales, debemos preguntamos acerca de las alternativas que se deben desarrollar para conseguir que la modificación en el comportamiento vaya en la dirección esperada por la sociedad. Este trabajo tiene como principal objetivo iniciar un debate entre los profesores universitarios de contabilidad españoles sobre la importancia y los mejores medios para llevar a cabo la integración de la ética en el currículum contable. En este sentido, y tomando como base la experiencia americana se analizan los objetivos a perseguir, el contenido y técnicas de enseñanza, y la persona idónea para formar en esta materia a los futuros profesionales contables.
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    Relevant competences in accounting. The perspective of students and employers
    (Universidad de Murcia, Servicio de Publicaciones, 2023) Blasco Burriel, María Pilar; Costa Toda, Alicia; Labrador Barrafón, Margarita
    University education is focused on the acquisition of skills by students, regardless of the technical nature of the subjects and syllabus. In the field of accounting, previous literature has confirmed the existence of a gap in expectations between the skills of students and what would be desirable from a professional perspective. The main contribution of this paper is the analysis of desirable and acquired competences from two perspectives: students and employers, with the aim of analyzing to what extent the competences acquired by future accounting professionals are adapted to those required. The study includes both generic and accounting-specific competences. The results confirm that both groups (students and employers) agree on the skills required of accountants and confirm that these relevant skills are not being adequately acquired, showing that there is an expectation gap with regard to the skills acquired.