Competencias profesionales y la empleabilidad, para egresados y titulados de la carrera de auditoría

E. G. Díaz, Mauricio Alfaro Castillo
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Abstract

Among the objectives formulated in the Bologna Declaration (1999), and in this case, been axis on which the new educational paradigm in higher education is based, it is: “Develop academic, competence and professional qualification criteria to answer the labor market demand the and let respond to the current educational, labor and social challenges”. The Berlin Conference (2003), emphasizes the employability of graduates. The Bergen Conference (2005), points out that to improve the employability of graduates, it is necessary to strengthen the dialogue between employers and social agents. Following the constant changes generated in the profession and the need to adapt to them permanently constant evaluation of the skills and knowledge of professionals in the area of the audit is necessary. This research makes an analysis of the evaluation of the demands of market, profesional skills for employment and remuneration of the graduates from the Accountancy program in the city of La Serena, in order to provide updated information on employability factors, as useful input to the orientation of the study programs, mobilizing the brainpower and aligning it to what socio-economic actors demand. The study sets a mixed perspective. The qualitative trait manifests by obtaining information of the graduates of audit considered like strategic actors, in this case graduates by subjective perceptions and visions that those delivered, while the quantity is expressed in terms of the analysis of data obtained by implementing an insertion surveym l’Agencia per a la Qualitat from the System of University of Catalonia (AQU). The investigation allowed to identify the most valued skills according to the market for recent graduates of Accountancy, and provide the confirmation of the importance of personal characteristics, as a factor in employability. It was determined the existence of a relationship between skills, performance category and level of remuneration, same as the determination of the assessing on quality of work.
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审计职业的毕业生和毕业生的专业能力和就业能力
在博洛尼亚宣言(1999)中制定的目标中,在这种情况下,高等教育新教育范式的基础是:“制定学术、能力和专业资格标准,以满足劳动力市场的需求,并应对当前的教育、劳动力和社会挑战”。柏林会议(2003)强调了毕业生的就业能力。卑尔根会议(2005)指出,要提高毕业生的就业能力,必须加强雇主与社会主体之间的对话。随着职业的不断变化和适应这些变化的需要,对审计领域专业人员的技能和知识进行持续不断的评估是必要的。本研究对拉塞雷纳市会计专业毕业生的市场需求、就业专业技能和薪酬进行了评估分析,以提供有关就业能力因素的最新信息,为研究项目的方向提供有用的输入,调动人才并使其与社会经济行为者的需求保持一致。这项研究提出了一个复杂的观点。质量特征通过获得审计毕业生的信息来体现,审计毕业生被认为是战略行为者,在这种情况下,毕业生通过主观感知和愿景交付,而数量特征则通过对加泰罗尼亚大学系统(AQU)实施的插入调查所获得的数据进行分析来表达。这项调查可以根据市场情况确定对应届会计毕业生最重要的技能,并确认个人特征作为就业能力的一个因素的重要性。确定了技能、业绩类别和薪酬水平之间存在着一种关系,就像确定对工作质量的评估一样。
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