Entailment of the academic offer and National Planning of Ecuador Development

Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza, Sonia Marlene Bonilla


The university maintains interactions between social formation processes and society; as an institution, it is regulated by state regulatory entities that promote significant institutional transformations that force them to adapt to constitutional, legal and planning requirements. The objective of this research is to analyze the entailment between the accounting training of the Accounting and Audit program of the Universidad Católica de Cuenca and the National Development Plan 2017-2021 of Ecuador. For this, the interpretive hermeneutical method was used, through the bibliographic and documentary review. The results show the objectives, challenges and initiatives related to the accounting profession; the needs and goals of the problems to study, intervene and transform, the basic disciplinary cores of the program, and the link between them. It is concluded that there is a link between the context and the objectives of the National Development Plan and the professional training offered; distinguishing problems such as the difficulty of access to education, participation in the productive sector, the lack of technical advice, investment, motivation and institutional trust as significant challenges faced with the disciplinary cores of accounting and finance, regulation and control, administrative and economic sciences.


Entailment, professional training, accounting, planning, develop

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DOI: https://doi.org/10.31876/er.v4i33.729


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