Competitive profile and labor market of Public Accounting graduates in Colombia
DOI:
https://doi.org/10.18041/2382-3240/saber.2022v17n2.9336Keywords:
Employability, Competencies, Job placement, Public accountantAbstract
The training of professionals in the university context must respond directly to the requirements, dynamics and problems of the organizations, institutions and entities that make up the labor market. Public accounting is a field of knowledge that is in constant tension due to social, economic and regulatory changes, which leads to a permanent review of the skills that are demanded by the productive sector for these professionals. Based on the perceptions of entrepreneurs/employers and graduates of a university in the city of Cúcuta, the objective of this research is to determine the competitive profile required by the labor market and developed by professionals graduated from a Public Accounting program. It corresponds to a study based on the empirical-analytical paradigm and the descriptive-level quantitative approach. The non-experimental longitudinal method and a questionnaire with a Likert scale were used to collect the information. The sample consisted of 123 entrepreneurs/employers and 149 graduates of the Public Accounting program of a university in the city. The results show that the graduates, in general, have a favorable perception of the development / strengthening of intellectual, personal, interpersonal, organizational and business skills. Likewise, that employers / employers give relevant importance to each of the skills analyzed in both periods (2019 and 2021) with the exception of the ability to communicate (speak and write) in a foreign language. It is concluded that the response of the university regarding the training of public accountants is consistent with the demand and requirements of the public and productive sector.References
Asonitou, S., y Hassall, T. (2019). Which skills and competences to develop in accountants in a country in crisis? The International Journal of Management Education, 17(3), 100308. https://doi.org/10.1016/j.ijme.2019.100308
Ahadiat, N., y Martin, R.M. (2015). Attributes, preparations, and skills accounting professionals seek in college graduates for entry-level positions vs. promotion. Journal of Business and Accounting, 8(1), 179-189. Obtenido de: https://search.proquest.com/openview/cbe6051223e9ecf61c650bb60c254506/1?pq-origsite=gscholar&cbl=2030638
Awayiga, J.Y., Onumah, J.M., y Tsamenyi, M. (2010). Knowledge and skills development of accounting graduates: the perceptions of graduates and employers in Ghana. Accounting Education, 19(1-2), 139-158. https://doi.org/10.1080/09639280902903523
Beneitone, P., Esquetini, C., González, J., Marty Maleta, M., Siufi, G. y Wagenaar, R. (Edits.) (2007). Informe final -Proyecto Tuning- América Latina 2004-2007. Universidad de Deusto.
Bunk, G. (1994). La transmisión de las competencias en la formación y perfeccionamiento profesionales de la RFA. Revista Europea de Formación Profesional, 1, 8-14. Obtenido de: https://dialnet.unirioja.es/servlet/articulo?codigo=131116
Cameiro, R., Amagi, I., Chung, F., Geremek, B., Padrón, M., Mnaley, M., Komhauser, A., Gorhaim, W., Al Mufti, I., Savané, M., Singh, K., Stavenhagen, Won, M., y Nanzhao, Z. (2015). Informe a la UNESCO de la Comisión Internacional sobre la educación para el siglo XXI. Obtenido de: https://unesdoc.unesco.org/ark:/48223/pf0000109590_spa
Cano Morales, A., Arango Henao, J.B., y Zapata Monsalve, M.Á. (2016). ¿Está la contaduría pública inmersa en la sociedad del conocimiento? Contaduría Universidad de Antioquia, (44), 111–134. Obtenido de https://revistas.udea.edu.co/index.php/cont/article/view/25668
Coady, P., Byrne, S., y Casey, J. (2016). Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements. Accounting Education, 27(1), 94-120. https://doi.org/10.1080/09639284.2017.1384741
Consejo de Normas Internacionales de Educación Contable -IAESB- (2014). IAESB publica nuevos estándares sobre el contenido del programa de educación profesional contable. Obtenido de: https://www.iaesb.org/news-events/2014-01/iaesb-publica-nuevos-est-ndares-sobre-el-contenido-del-programa-de-educaci
Consejo Nacional de Acreditación -CNA- (2020). Acuerdo 02 de 2020. Por el cual se actualiza el modelo de acreditación en alta calidad. Obtenido de: https://www.cna.gov.co/1779/articles-402848_documento.pdf
Delors, J. (1996.). La educación encierra un tesoro. UNESCO.
Dextre Flores, J. C. (2013). Los retos de la formación por competencias del contador público. Contabilidad y Negocios, 8(16), 35-47. Obtenido de: https://www.redalyc.org/articulo.oa?id=281630133004
Ellington, P., y Williams, A. (2017). Accounting academics’ perceptions of the effect of accreditation on UK accounting degrees. Accounting Education, 26(5-6), 501-521. https://doi.org/10.1080/09639284.2017.1361845
Faker Klibi, M., y Atef Oussii, A. (2013). Skills and attributes needed for success in accounting career: do employers’ expectations fit with students’ perceptions? Evidence from Tunisia. International Journal of Business and Management, 8(8), 118-132. http://dx.doi.org/10.5539/ijbm.v8n8p118
González Díaz, E.E., Alfaro Castillo, M.I., Cortés Iturrieta, P.C., y Hernández Venegas, S.A. (2012). Competencias requeridas por el contador auditor, en función a los cambios experimentados por la profesión. Capic Review, 10(1), 53-62. Obtenido de: https://dialnet.unirioja.es/servlet/articulo?codigo=7144995
Federación Internacional de Contadores -IFAC- (2015). Manual de pronunciamientos internacionales de formación. IFAC.
Hernández Sampieri, R., Fernández Collado, C., y Baptista Lucio, P. (2014). Metodología de la investigación. McGraw Hill.
Irigoyen, J.J., Jiménez, M.Y., y Acuña, K.F. (2011). Competencias y educación superior. Revista Mexicana de Investigación Educativa, 16(48), 243-266. Obtenido de: http://www.scielo.org.mx/scielo.php?pid=S1405-66662011000100011&script=sci_abstract
Jackling, B. y de Lange, P. (2009). Do accounting graduates’ skills meet the expectations of employers? A matter of convergence or divergence. Accounting Education, 18(4-5), 369-385. https://doi.org/10.1080/09639280902719341
Jones, C.G. (2011). Written and computer-mediated accounting communication skills: an employer perspective. Business Communication Quarterly, 74(3), 247-271. https://doi.org/10.1177/1080569911413808
Keevy, M. (2016). Using case studies to transfer soft skills (also known as pervasive skills): Empirical evidence. Meditari Accountancy Research, 24(3), 458-474. https://doi.org/10.1108/MEDAR-04-2015-0021
Lee, T.A., y Wolnizer, P.W. (2021). The quest for a science of accounting. Routledge.
Linares Rodríguez, M.C., y Suárez Rico, Y.M. (2017). Competencias del contador público: una mirada desde la educación superior y los requerimientos de las PyME comerciales en Bogotá. Teuken Bidikay, 8(10), 149-176. Obtenido de: https://revistas.elpoli.edu.co/index.php/teu/article/view/1206
Márquez, M.M. (2008). El desempeño docente de los contadores públicos a la luz de la sociedad del conocimiento. Actualidad Contable Faces, 11(17), 40-56. Obtenido de: https://www.redalyc.org/pdf/257/25711784005.pdf
Mármol Daza, M.J. (2019). Escepticismo Pofesional desde la perspectiva de la formación profesional de los Contadores Públicos en Colombia. Revista de Investigación Sigma, 6(1), 9-27. https://doi.org/10.24133/sigma.v6i01.1234
Martínez González, J.A. (2011). La empleabilidad: una competencia personal y una responsabilidad social. Contribuciones a las Ciencias Sociales, (11). Obtenido de: https://www.eumed.net/rev/cccss/15/
Martinov-Bennie, N., y Mladenovic, R. (2015). Investigation of the impact of an ethical framework and an integrated ethics education on accounting students’ ethical sensitivity and judgment. J Bus Ethics,127,189-203. https://doi.org/10.1007/s10551-013-2007-5
Ministerio de Educación Nacional (2006). Estándares Básicos de Competencias en lenguaje, matematicas, ciencias y ciudadanas.
MEN.Arquero Montano, J. L., Donoso, J.A., Hassall, T., y Joyce, J. (2001). Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers’ opinion. Accounting Education, 10(3), 299-313. https://doi.org/10.1080/09639280210122339
Naranjo Sánchez, B.A., y Gómez Pihuave, S.T. (2021). Empleabilidad de los graduados de la carrera de ingeniería de sistemas de la universidad politécnica salesiana de Guayaquil, del año 2017 al 2019. Revista Boletín Redipe, 10(10), 367-379. https://doi.org/10.36260/rbr.v10i10.1493
Padilla Magaña, R.A. (2009). Exámenes masivos internacionales y nacionales. ¿Encuentros o desencuentros? Perfiles Educativos, 31(123), 44-59. Obtenido de: https://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S0185-26982009000100004
Palella Stracuzzi, S., y Martins, F. (2006). Metodología de la investigación cualitativa.
FEDUPEL.Pan, G., y Seow, P.S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies and skills development. Journal of Education for Business, 91(3), 166-175. https://doi.org/10.1080/08832323.2016.1145622
Rebele, J.E., y St. Pierre, E.K. (2019). A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education, 48, 71-79. https://doi.org/10.1016/j.jaccedu.2019.07.002
Roncancio García, Á.D., Mira Alvarado, G.E. y Muñoz Murcia, N.M. (2017). Las competencias en la formación del profesional contable: una revisión de las posturas institucionales y educativas en Colombia. Revista Facultad de Ciencias Económicas, 25(2), 83-103. https://doi.org/10.18359/rfce.3070
Roosta Meymandi, A., Rajabdoory, H., y Asoodeh, Z. (2015). The reasons of considering ethics in accounting job. International Journal of Management, Accounting and Economics, 2(2), 136-143. Obtenido de: https://www.ijmae.com/article_115390.html
Schkolnik, M., Araos, C., y Machado, F. (2005). Certificación por competencias como parte del sistema de protección social: la experiencia de países desarrollados y lineamientos para América Latina. CEPAL.
Schoenfeld, J., Segal, G., y Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant. Accounting Education, 26(2), 109-126. https://doi.org/10.1080/09639284.2016.1274909
Siriwardane, H.P., Low, K.Y., y Blietz, D. (2015). Making entry-level accountants better communicators: A Singapore-based study of communication tasks, skills, and attributes. Journal of Accounting Education, 33(4), 332-347. https://doi.org/10.1016/j.jaccedu.2015.08.001
Sithole, S.T.M. (2017). Quality in accounting graduates: employer expectations of the graduate skills in the bachelor of accounting degree. European Scientific Journal,11(22),165-180. Obtenido de: https://ssrn.com/abstract=3073025
Tan, L.M., y Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us? Accounting Education, 27(4), 403-432. https://doi.org/10.1080/09639284.2018.1490189
Ting Ngoo, Y., Ming Tiong, K., y Fong Pok, W. (2015). Bridging the gap of perceived skills between employers and accounting graduates in Malaysia. American Journal of Economics, 5(2), 98-104. Obtenido de: http://article.sapub.org/10.5923.c.economics.201501.09.html
Tobón, S. (2004). Formación Basada en Competencias. Ecoe Ediciones.
Vargas Zúñiga, F. (2004). 40 preguntas sobre competencia laboral. CINTERFOR.
Wook Yoon, S., Vedd, R., y Jones, C.G. (2013). IFRS knowledge, skills, and abilities: A follow-up study of employer expectations for undergraduate accounting majors. Journal of Education for Business, 88(6), 352-360. https://doi.org/10.1080/08832323.2012.727889
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
