Title: Characterisation of the training of the auditor accountant in Ecuador: a look through university public statements

Authors: Juan Carlos Armijos; Ariel La Paz; Ángel Higuerey

Addresses: Faculty of Economics and Business, School of Audit and Management Control, Santo Tomás University, Santiago, Chile ' Department of Management Control and Information Systems, University of Chile, Santiago, Chile ' Department of Administrative Sciences, Universidad Técnica Particular de Loja, Loja, Ecuador

Abstract: The purpose of the study is to carry out a comprehensive analysis of the accountant auditor career in Ecuador, analysing the characteristics of the curricular construction in terms of the design and construction of the graduation profiles. It seeks to answer: what are the main characteristics of the training of the auditor accountant declared by the Ecuadorian universities? For this, descriptive qualitative research is proposed to understand the complexity of the discipline, through an ontological framework. For the present study, information was collected regarding the graduation profiles and study plans of all current universities in Ecuador. The results show the accentuated practical profile of the graduates; and in skills, the power to audit, make decisions and advice, highlighting a solid command of accounting and auditing, although concerns remain about quality and a heterogeneity in the curricula that are potentially confusing for the milieu of applicants and employers.

Keywords: auditor accountant; graduate profiles; curriculum design; higher education; Ecuador.

DOI: 10.1504/IJEED.2025.143609

International Journal of Education Economics and Development, 2025 Vol.16 No.1/2, pp.30 - 51

Received: 17 Jul 2023
Accepted: 03 Aug 2023
Published online: 02 Jan 2025 *

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