Prospective as a decision tool in the Accounting and Auditing career of the State University of Bolívar

Authors

DOI:

https://doi.org/10.26423/rcpi.v10i1.541

Keywords:

strategic methodology;, academic management;, evaluation criteria for accreditation;, preparation of educational plans and programs;

Abstract

A prospective study was carried out to support the curricular redesign of the Accounting and Auditing career at the State University of Bolívar to generate academic development that contributes to the training of professionals who meet the needs and problems of the environment. Its importance lies in the continuous improvement of processes offered by evaluated and accredited programs according to the regulations imposed by the regulatory entity. For its development, it is based on knowledge of the current situation and the interaction between the State, higher education institutions, business, and society; An exploratory research was used, with a quantitative and qualitative approach, supported by a documentary study, following a descriptive level. It determined that the labor market is highly competitive. It requires competent professionals who respond to the problems of the context, making the Higher Education Institutions involved and guaranteed the training processes through the academy and continuous training; In addition, it is required to implement a future vision in its conceptualization at the time of elaborating the mesh.

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Author Biographies

  • Elsita Margoth Chávez García, Universidad Estatal de Bolívar, Guaranda - Ecuador, CP 020150

    Doctora en Gerencia, de la Universidad Central de Venezuela

  • Darwin Vladimir Rivera Piñaloza, Universidad Estatal de Bolívar, Guaranda - Ecuador, CP 020150

    Magister en Auditoría Integral de la Universidad Técnica Particular de Loja

  • Yonaiker Navas Montes, Universidad Estatal de Bolívar, Guaranda - Ecuador, CP 020150

    Doctora Ciencias Pedagógicas, de la Universidad Central Martha Abreu de las Villas - Cuba

  • Silvia Rosa Pacheco Mendoza, Universidad Estatal de Bolívar, Guaranda - Ecuador, CP 020150

    Doctora en Ciencias de la Educación, de la Universidad Mayor de San Marcos - Perú

References

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Gil, J. (2005). Prospectiva: ¡Una Herramienta Poderosa! Revista Científica General José? María Córdova, 3 (3), 35-36. ISSN: 1900-6586. Disponible en: https://www.redalyc.org/articulo.oa?id=476259066009

Medina, J., Becerra, S., y Castaño, P. (2014). Prospectiva y política pública para el cambio estructural en América Latina y el Caribe. Libros de la CEPAL, Nro. 129 (LC/G.2622-P). Editorial Comisión Económica para América Latina y el Caribe (CEPAL): https://repositorio.cepal.org/bitstream/handle/11362/37057/S2014125_es.pdf

Villavicencio, A. (2014). Universidad, conocimiento y economía. [Documento de la Universidad Andina Simón Bolívar. Nro. 1]. Disponible en https://repositorio.uasb.edu.ec/bitstream/10644/3680/1/PRET-001-Villavicencio-Universidad.pdf

Published

2022-06-30

Issue

Section

Original Articles

How to Cite

Prospective as a decision tool in the Accounting and Auditing career of the State University of Bolívar. (2022). Magazine Science and Innovation Teaching, 10(1), 95-102. https://doi.org/10.26423/rcpi.v10i1.541