Los principios y valores como base para la formación de competencias profesionales del estudiante de noveno semestre de la Carrera de Contabilidad y Auditoría de la Universidad Técnica de Ambato

Abstract

Today, flexibility and the ability to adapt to change are indispensable requirements in organizations, both public and private. Educational institutions are no exception. For that reason, the mentioned entities should constantly redesign their processes to satisfy their needs and those of the collectivity. This implies keeping in mind not only the mission and vision of the organization but also those of human capital or, in this case, the student, consequently, considering their aptitudes and abilities, or, in other words, their competencies. The topic broached in this research project is about competencies, principles and professional values, which today in age have an important role in the agendas of academic, labor and other discussions. In this sense, the competitive advantage is now found in human resources, it is an invaluable asset and the means by which to achieve goals and purposes. Therefore, this study establishes an analysis of the competencies of professionals in accounting sciences at the Technical University of Ambato.