“factores que favorecen desarrollo profesional de contadores auditores egresados/titulados, períodos 2009-2012, caso universidad pública”

Abstract

Currently, Chile has faced diverse changes in the labor scope, originated by the globalization and the advance of information technologies, a very recent case is the adoption of the International Norms of Financial Information (NIIF/IFRS). Because of it, nowadays auditor accountants functions are more and more standardized and demanding at national and international level, such changes demand that these professionals have a suitable professional development to be agreed with the evolution that the organizations have had today. Although the institution in study has made some investigations related to its graduated students´ employability, it is still necessary to deepen more in relation to the professional development and to make sure if the abilities that were reached during their academic trajectory are enough to face the labor field successfully. The intention was to make an analysis of those factors that favor or work against the professional development of the graduated students of the organization in study, once they are inserted in the labor world, specifically during their first three labor years for cohorts 2005-2008, titled since period 2009-2012. The approach of this study was qualitative, with a sintetization reach, semistructured interviews were elaborated in depth for graduated/titled, academic and employers, besides, institutional data bases of the public university were reviewed. The gotten results indicate that the factors that favor the labor performance of the professionals interviewed, at personal level are, the self-esteem, the leadership, the adaptation to changes and motivation, and what it works against this are the insecurity and the lack of character. At labor level they favor the knowledge, incentives, promotions, and others, and those that prevent this are low pays, pressure, inexperience, and others.