Requerimientos de las Pymes para la formación de contadores profesionales en el contexto actual

R. Cortés, Edith J. Cisneros-Cohernour
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Abstract

This study aims to determine the competencies required by SME's to the professional Accountant at the present time. This study was exploratory with qualitative approach and involved a total of 40 companies. We designed a questionnaire semi-structured and an interview guide in order to deepen and to find explanations for the results. We found that although the curriculum of the professional Accountant of a university located in Mexico, is a quality program that has been assessed at level 1 by CIEES and Accredited CACECA, the SMEs said they need reinforce their knowledge on the tax area, software and audit. The employers believe that they lack the capacity to manage and use of software, it is not the same as having the knowledge that implement them. Also they indicated need to reinforce certain values such as responsibility, honesty and loyalty. The SME�s suggest constantly review and update their plans and programs of study and more linkages with enterprises.
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中小企业在当前环境下对专业会计师培训的要求
本研究旨在厘清目前中小企业对专业会计师所需要具备的胜任能力。本研究采用质性方法进行探索性研究,共涉及40家企业。我们设计了一份半结构化的问卷和一份访谈指南,以加深和寻找对结果的解释。我们发现,尽管墨西哥一所大学的专业会计师课程质量很高,已被CIEES和CACECA认证为一级,但中小企业表示,他们需要加强在税务领域、软件和审计方面的知识。雇主认为他们缺乏管理和使用软件的能力,这与拥有实现软件的知识是不一样的。他们还指出,需要加强某些价值观,如责任、诚实和忠诚。中小企业建议不断检讨和更新他们的学习计划和计划,并加强与企业的联系。
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