Perception of the professional practice of the public accountant in students of a higher education institution

Abstract

Professional practice is always a concern for students, especially for those in the last semester of any career, since it makes them put themselves in real situations and think about what their job performance will be, especially those students who have not managed to have some rapport with the reality of your profession. Therefore, the objective was to analyze the perception that last semester students have regarding the exercise of the profession of Public Accountant. The methodology used has been qualitative, with which it is intended to know what expectations students have when they are in their last semester of training in relation to their professional profile and the exercise of the profession, for the study a questionnaire was developed and focus groups were applied to students and practicing professionals, the population and sample was made up of 178 students from the last semester of Public Accounting of a Higher Education Institution. The results made it possible to identify the students' concern about their professional performance ethics, to reduce the margins of error, in addition the students are expectant to the application of the great variety of regulations in the real world of their profession, the results also showed the restlessness to know what the best line of study would be to continue with their academic preparation. In conclusion, it is established that the majority of students feel that they have a great professional challenge in the application of international financial reporting standards, and that is where their great concern is to practice their profession.