Detection Of Needs For Technical And Educational Training In The Accounting Career In Fcays-Uabc Mexico Deteccion De Necesidades De Formacion Tecnica Y Educativa En La Licenciatura En Contaduria De Fcays-Uabc, Mexico

Mexico Constitution, Article 3 provides the foundation of education in Mexico. It establishes that "... everyone has the right to education, from elementary to higher education, delivered and guaranteed by the State" (CPEUM, 2019). Business owners are dissatisfied with university graduates. They do not find graduates with the required talent and technical skills. Data for the study was collected for 2018 and 2019 graduates in the Autonomous University of Baja California, Faculty of Administrative and Social Sciences, Accounting program. The study seeks to identify vulnerabilities in subject matter covered in the study plan and to detect the level of performance and knowledge of accounting graduates in for-profit and non-profit entities. We also examine the relationship between the score obtained in the Accounting Degree General Exit Exam with the academic average of graduation. The results show graduates have theoretical bases with a minimum level of application. Consequently, they have deficiencies in performance accounting tasks. We also find that no congruence between general graduation average and the score obtained in the General Exit Exam of Accounting Degree. Some 89% of graduates consider the training received in accounting technologies and programs to be insufficient, 82% consider that they needed more practical training in tax procedures online tax filing. From the employers point of view, we found that 64% of employers consider that graduates to be out of date in their skills and knowledge, are not prepared to perform and don’t have the skill to interpret changes in tax provisions