Analysis of accounting undergraduate programs in Paraguay functioning by 2020

Abstract

The training of an accounting professional requires knowledge and mastery of certain techniques that allow them to carry out their work in accordance with current needs. To analyze the training characteristics of accountants in Paraguay, this study presents an ontological framework, and a qualitative approach to review publicly available information on the graduate profile and study plan of the current offer in universities. The results of the analysis show important characteristics regarding the educational objective, technical/transversal skills, products and domains that stand out in the training of the accounting professional. In addition, the graduation profile and the training areas contemplated in the study plans are compared. A general training is observed, with a predominance of technical accounting and auditing skills, in addition to the areas of administration and operation, but a shortage of subjects that allow facing the digital change that today dominates trade and the world economy. The training of the accountant in Paraguay should accompany the required growth and development in different areas where their contribution is essential, in that sense it is important to analyze the skills that they must acquire in their training process.

Keywords

• accounting
• curriculum
• graduate profile