LA CAPACITACIÓN BASADA EN COMPETENCIAS A LOS TECNÓLOGOS EN CONTABILIDAD Y AUDITORÍA QUE SE DESEMPEÑAN EN LAS PYMES

Abstract

Professionals specializing in Accounting and Auditing have a important action in the promotion of small and medium enterprises (SMEs), hence the need to achieve quality training, without However, through the application of different research methods, it has been been able to verify that there are insufficiencies in their performance. Specifically, the training of professionals who have to do with the accounting and auditing, that although in the curricula of these specialties are included subjects that contribute to the training of these specialists, it is evident that at the end of the training, the graduates have not yet achieved a professional development that allows contributing with an adequate financial advice to small and medium-sized companies