RESEARCH WORK PRACTICE AS A FEEDBACK INSTRUMENT FOR THE ACADEMIC TRAINING PROCESS

Abstract

The training processes require constant feedback from the different actions that occur from the execution of the academic programs, in this sense, the present study addresses the relationship between the execution of the work practices carried out by the graduates of the Public Accounting career at the University of San Francisco Xavier de Chuquisaca and its effect to provide feedback and improve the training program. This makes it important to recognize the actions that are committed from the academic program focused on the analytical, practical through case studies and tutorials given by teachers, especially in a context where accounting in public and private institutions is highly dynamic due to the constant updates of rules, procedures and regulations. The need arises for these changes to be reflected in the contents and training approaches of the career. Methodologically, it is a quantitative study under a type of applied research with a non-experimental and cross-sectional design, since data collection occurs at a single time. A survey was designed to teachers and students to determine their perception of the focused study variables. The results show that the university institution has generated training plans, but without verification mechanisms due to the generality of the analytical programs and the lack of follow-up to practices and particular case studies. In addition, a significant percentage of teachers were identified who show resistance to updating content, which hinders the process of continuous improvement. On the other hand, the students stated that it is necessary to update the academic programs, although they express agreement with the current teaching, however, they recognize the importance of strengthening the training process through feedback on the work practices of the graduates.