41
Entailment of the academic offer and
National Planning of Ecuador Development*
Vinculación de la oferta académica y la planicación
nacional en el desarrollo del Ecuador
Janice Ordóñez Parra**, Ángel Aurelio Morocho Macas***, William Sarmiento Espinoza****,
Sonia Marlene Bonilla*****
*
The research was developed as the basis for the
relevance study of the Accounting and Auditing
program of Universidad Católica de Cuenca
in response to the reform of the Academic
Regime Regulation 2019, and the identication
of the problems and needs of the National
Development Plan 2017-2021.
**
Master in Accounting and Finance, Mention in
Management and Tax Planning. Research Professor,
Universidad Católica de Cuenca, Cuenca, Ecuador.
E-mail: jordonezp@ucacue.edu.ec
ORCID: 0000-0002-5002-2203
Google Scholar
***
Master in Information Technology
Administration. Research Professor, Universidad
Católica de Cuenca, Cuenca, Ecuador.
E-mail: amorocho@ucacue.edu.ec
ORCID: 0000-0003-2946-1284
Google Scholar
****
Magister in Mathematics Teaching. Research
Professor, Universidad Católica de Cuenca,
Cuenca, Ecuador.
E-mail: wsarmiento@ucacue.edu.ec
ORCID: 0000-0003-4712-8688
Google Scholar
****
Magister in Mathematics Teaching. Research
Professor, Universidad Católica de Cuenca,
Cuenca, Ecuador.
E-mail: smbonilla@ucacue.edu.ec
ORCID: 0000-0002-3684-194X
Google Scholar
Received: July 18, 2019.
Accepted: January 10, 2020.
Cite this:
Ordóñez, J. et al. (2020). Entailment of the
academic offer and National Planning of Ecuador
Development. Espirales. Revista multidisciplinaria
de investigación cientíca, 4(33), 41-54.
Abstract
The university maintains interactions between social
formation processes and society; as an institution, it
is regulated by state regulatory entities that promote
signicant 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 diculty of access to education, participation in
the productive sector, the lack of technical advice,
investment, motivation and institutional trust as
signicant challenges faced with the disciplinary
cores of accounting and nance, regulation and
control, administrative and economic sciences.
Key words: Entailment, professional training,
accounting, planning, develop.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
DOI: 10.31876/er.v4i33.729
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
42
Resumen
La universidad mantiene interacciones entre los procesos de
formación social y la sociedad; como institución esta normada
por entes de regulación estatales que promueven trasformaciones
institucionales signicativas que las obligan a adaptarse a exigencias
constitucionales, legales y de planicación. El objetivo de esta
investigación es analizar la vinculación entre la formación contable
de la carrera de Contabilidad y Auditoría de la Universidad Católica
de Cuenca y el Plan Nacional de Desarrollo 2017-2021 del Ecuador.
Para ello se empleó el método hermenéutico interpretativo a través
de la revisión bibliográca y documental. Los resultados dan cuenta
de los objetivos, retos e iniciativas anes a la profesión contable;
las necesidades y metas de los problemas a estudiar, intervenir
y transformar, los núcleos disciplinares básicos de la carrera y la
vinculación entre ellos. Se concluye que existe vinculación entre
el contexto y los objetivos del Plan Nacional de Desarrollo y la
formación profesional ofertada; distinguiendo problemas como la
dicultad de acceso a la educación, a la participación en el sector
productivo, a la falta de asesoramiento técnico, de inversión, de
motivación y de conanza institucional como retos signicativos
afrontados con los núcleos disciplinares de contabilidad y nanzas,
regulación y control, ciencias administrativas y económicas.
Palabras clave: vinculación, formación profesional, contabilidad,
planicación, desarrollo.
Introduction
The evolution of humanity under the gure of change, and witnessing the different and constant
transformations of the environment, leads to being participants in global economies aimed
at modernity and excellence, managed to expand their horizons to international nancial
markets, to meet the particularities of those interested in accounting areas (Rodríguez,
Freitas & Zaá, 2012). In this sense, to understand what to do in the accounting profession,
Tua Pereda (1998) establishes:
The registration function progressively loses importance. Issues such as the
interpretation of information, the planning and organization of information
systems, and the analysis of the consequences that information produces in the
social economic environment in which it is discharged are now more important […].
The functions that society demands from the accounting expert are progressively
more extensive and complex, logically consistent with the extent and complexity
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza y Sonia Marlene Bonilla
43
of social economic activity. The environment demands more creativity, innovation
and interdisciplinary nature every day. (p. 95)
It is therefore, and considering the current changes in the epistemological horizons of
knowledge, the pedagogical trends worldwide for Higher Education Institutions —HEI—,
demand responses to the evident institutional, teaching and student needs, so that the models
educational programs are oriented to provide solutions to the needs of the productive and
social sectors of the different regions of the country.
Undoubtedly, the continuous scientic advance, the need to update teaching content and
adapt to the problem of social change, imposes a dynamic of permanent renewal in the
conception and development of the teaching profession (Apodaca-Orozco et al., 2017).
Recognizing curricular adaptations as a means to address the problems and needs recognized
by the National Secretariat for Planning and Development (Senplades for its acronym in
Spanish) in the National Development Plan regarding accounting and control systems, is
an option to improve development professional and bet on the continuous improvement of
local, regional and national organizations.
Likewise, in this order of ideas, in the Constitution of the Republic of Ecuador, specically in
article 280, it is determined that the National Development Plan is the instrument to which
“public policies, programs and projects will be subject; the programming and execution of
the state budget; and investment and allocation of public resources; and coordinate the
exclusive powers between the central State and decentralized autonomous governments.”
In Ecuador and considering that the UNESCO in its world Declaration on Higher Education
of the Twenty-rst Century, demands the fulllment of several indispensable requirements
for the integral formation of the professional, the Ministry of Education promulgates making
changes in the academic offer, which, opt for a holistic education, focusing on training more
respectful, peaceful, caring, sensitive, enterprising, curious and self-condent students, as
a strategy to face complex circumstances in the homework political, economic and social
facing the country. Thus, the Higher Education Council in the Academic Regime Regulation
and the Organic Law of Higher Education (LOES for its acronym in Spanish) issued by the
Presidency of the Republic of Ecuador approved by the National Assembly empowers the
HEI to set the duration of third level programs between a minimum and a maximum of
hours, credits or subjects, in a student-centered system.
In this context, considering the changes and requirements of state regulatory entities, HEI
need to identify the problems and needs of society and their reference in the National
Development Plan —NDP—, which lead to establishing new guidelines and strategies that
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
44
enable them to cope with the training requirements of future professionals in the accounting
area, promoting the adaptation of different university modalities and curricular offers.
Therefore, it is essential that accounting and auditing programs identify the problems
and needs of the contexts and objectives addressed in the NDP regarding the accounting
profession that will serve for the development and adaptation of the curriculum, in order
to train professionals with capabilities that contribute to look for a solution, and in this way,
contribute to national development.
The objective of the research is to determine the link between accounting training in
Accounting and Auditing at the Universidad Católica de Cuenca and National Development
Plan 2017-2021, as an option for professional development and the continuous
improvement of local, regional and national organizations, by analyzing the problems and
needs recognized by the NDP with respect to accounting and control systems.
As such, the needs and problems related to accounting management referred to in the
National Development Plan 2017-2021 (Toda una Vida) will be addressed, identifying the axis,
objectives that are related to the program, to proceed to the identication of the basic cores
of the discipline that support the accounting profession, to proceed to align the objectives
of the NDP with the basic disciplinary cores of the program, managing to determine the
possible scenarios that accounting professionals will have to face.
Materials and Methods
Regarding the methodology used, an interpretive hermeneutic study was carried out based
on an extensive review of documents, regulations, laws and bibliographic material. Supported
in the exposition by Navia (2009) when stating that “hermeneutics means interpretation in
Greek and arises as a method of understanding texts […] that due to their ambiguity should
be examined and interpreted” (p. 143). Therefore, the fundamental principle for development
is the interpretation of the literature reviewed.
Another important aspect to highlight the importance of the methodology used is from
“the perspective of access to knowledge, hermeneutics maintains the non-existence
of objective, transparent and disinterested knowledge about the world” (Ruedas, Ríos &
Nieves, 2009, p. 183), indicating that hermeneutics “is a technique, an art and a philosophy
of qualitative methods, which has as its own characteristic to interpret and understand to
reveal the motives of human behavior” (Barrero Espinosa, Bohórquez Agudelo & Mejía
Pachón, 2011, p. 184).
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza y Sonia Marlene Bonilla
45
With the purpose of building the theoretical support of the research topic that allows to base
the developed proposal, it was necessary to exhaustively review the articles included in the
Constitution of the Republic of Ecuador, document that establishes the laws to be followed,
the National Development Plan 2009-2013 and the National Development Plan 2017-2021,
which supports the principles on which universities should focus for the professional training
of students.
It is vitally important to mention that for this research work the analysis was carried out
from a global perspective, for which UNESCO in its Declaration on Higher Education of
the Twenty-rst Century, requires the fulllment of several essential requirements for the
comprehensive training of professionals, considering that higher education is relevant
when it is consistent with the conditions and needs of society, for which teaching, linking
and research are articulated in such a way that there are signicant contributions in the
accounting, tax and control area.
The Relevance Studies of the Accounting and Auditing Program at the Universidad Católica
de Cuenca was structured in accordance with the provisions of the LOES Article 107 and
the principle of relevance in which it describes the needs or problems from the international
context, national, local zonal and/or sectorial.
The development of society, constitutes a fundamental axis and Universidad Católica de
Cuenca in order to contribute to the identication of problems and the need for contexts,
for which the Accounting program will address it in the development of the curriculum,
whose purpose is to train professionals with capacities to contribute to the solution of
the social and economic problems of the different sectors and to contribute to national
development and with an international vision through the different branches derived from
Accounting and Auditing.
Results
Problems and Needs of the National Development Plan and its relationship with the aca-
demic offer of the accounting area
The Montecristi Constitution of 2008 seeks a society with an inclusive, equitable and
solidary development regime in order to satisfy the needs of people, guaranteeing their
rights in equal opportunities, full employment, greater productivity, democratizing the means
of production and wealth.
Thus, the NDP is the main instrument of the Decentralized National System of Participatory
Planning and aims to contribute to the fulllment of constitutional rights, to the achievement
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
46
of the objectives and provisions of the development regime through public policies, and the
observance of the programs, projects and interventions that result from it.
The NDP is based on the Government Program of President Lenin Moreno, entitled “A program
for society, education, production and decent work,” coupled with the achievements of the
decade governed by Rafael Correa and the development plans that preceded it, evidencing
from a historical perspective the existence of new challenges to be achieved, around three
main axis: (i) The right for all throughout life; (ii) Economy at the service of society; and (iii)
More society, better state; framed in international global development commitments, such
as the 2030 Agenda and its Sustainable Development Goals.
In this sense, HEI are obliged to elaborate processes that allow identifying the problems
and needs of the Ecuadorian context that guide their curricular designs to contribute
solutions to the problems of society, helping the development of the nation through highly
trained professionals, understanding that it is not possible to achieve the Development
and Good Living regime set out in the Constitution, while the conditions of poverty and
inequality persist.
Thus, the educational institution recognizes as related to the accounting profession the 9
objectives established in the 3 axis of the NDP: Objective 1, which guarantees a decent life
with equal opportunities for all people; to Objective 4 to consolidate the sustainability of the
social and solidarity economic system, and to strengthen dollarization; to Objective 5 as a
means of boosting productivity and competitiveness for sustainable economic growth in
a redistributive and solidary manner; and to Objective 8 that promotes transparency and
co-responsibility for a social ethic. Objectives that will serve as input for curricular planning
when determining the signicant challenges that higher education must face, considering
environmental sustainability and equitable territorial development as fundamental pillars.
In accordance with what is stated in the previous paragraph, table 1 analyzes the name
of Objective 1 in Axis 1 as a response to the analysis of the needs of the State to achieve
development by providing people individually or collectively the same conditions and
opportunities to achieve their objectives throughout the life cycle, building a society that
respects, protects and exercises their rights in all dimensions with a socially just system.
Furthermore, considering access to education as a challenge, it is determined that the
insucient reciprocal interaction between education, the productive sector and research
is the main social problem of Objective 1, which leads to inquiring about the increase in
the enrollment rate, which in 2013 Ecuador ranked fth in Latin America (CEPAL, 2013),
focusing on quality, planning, relevance of the academic offer, democratization of access,
effective qualication, employment incorporation of graduates.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza y Sonia Marlene Bonilla
47
Discussion
The need to consolidate the Ecuadorian social and solidarity system in NDP, assuming that
our economic system formed by subsystems of the public, private, popular and solidarity
economy must be at the service of society, and through adequate regulation achieves a
sustained economy in eciency, dollarization being a means that allows the relative stability
of national macroeconomic variables and economic growth (table 1).
Table 1. Signicant Challenges of Axis 1 and Objectives 1 related to the race
Axis Objectives Signicant Challenges Initiatives
Rights for all
throughout life
Objective 1.
Guarantee
a decent life
with equal
opportunities
for all people.
The concern lies in
access to education
Reduce gaps in access to higher
education for peoples and nationalities.
Access to different levels of education
must be guaranteed in an inclusive,
participatory and relevant way in their
own territory.
Academic offer must have productive
relevance (according to their different
environments and territories) and link
with the world of work.
Source: author’s own elaboration.
In this direction, national development planning is oriented to promote an economy that
is based on the adequate use of natural resources, incorporating added value to products
of greater quantity and quality, recognizing as main problems to be addressed in curricular
adaptations: (i) the lack of technical advice in the accounting, tax and control areas to
strengthen the social and solidarity economic system, and the dollarized monetary scheme;
(ii) the lack of motivation to exercise the profession independently and contribute to the
productive matrix that allows generating new sources of employment; (iii) the lack of
investment in Research and Development that allows the students of the Accounting and
Auditing program to develop the skills required for decent employment and entrepreneurship,
which through public policies seek to improve the scenario work, reduce underemployment,
recognize and proceed to work In addition to the unpaid home, expand job opportunities for
young people and bridge the gap in the adequate and inadequate employment rate between
rural and urban areas.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
48
Table 2. Signicant challenges of Axis 2 and Objectives 4, 5 related to the program
Axis Objectives Signicant Challenges Initiatives
Economy at the
service of society
Objective 4.
Consolidate the
sustainability of the
social and solidarity
economic system, and
strengthen dollarization.
Ecuador is heading
towards an economy
based on justice and
tax equity, through
a distribution and
redistribution of factors
of production and
wealth, jobs, time and
resources.
Maintain an economic and
nancial system in which
all people can access local
resources to become essential
actors in the generation of
national wealth.
Strengthening dollarization
is a means that allows the
relative stability of national
macroeconomic variables and
economic growth.
Objective 5. Boost
productivity and
competitiveness
for sustainable
economic growth in
a redistributive and
supportive manner.
To boost productivity
and competitiveness
for economic growth,
and considering that the
dynamism and evolution
of the productive sector
are directly related to
job creation.
Achieve a social and solidarity
economy at the service of
society and that guarantees
the exercise of rights.
Introduce new paradigms of
productive transformation
such as those found around
the circular and industrial
economy.
Source: author’s own elaboration.
In table 3, Objective 8 of Axis 3 is analyzed, which refers to the different cases of corruption
that show the weaknesses of our public system, requiring the evaluation and proposal of
changes in the regulations for criminal sanctions, purchases and public procurement, control
bodies, investigation, among others, to strengthen the ght against corruption, for which the
Ecuadorian State, protected under the current legal framework, seeks to combat corruption
in its various forms, designating different roles and obligations to the ve functions of the
government. And according to the signicant challenge, the lack of deepening in the relevance
of the professional in the accounting area; the economic frauds that have occurred at the
national level, inuencing in the perception of citizens in ethics, are established as problems,
and professionalism of public employees.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza y Sonia Marlene Bonilla
49
Table 3. Signicant challenges of Axis 3 and Objectives 8 related to the program
Axis Objectives Signicant Challenges Initiatives
More society,
better state
Goal 8. Promote
transparency and
co-responsibility for a
social ethic.
It is indicated that the
correct and ecient
inter-institutional
coordination is essential
to improve detection and
investigation processes,
achieve sanctions, and
avoid impunity.
Maintain a State that guarantees
rights, with the capacity to
regulate, monitor and control
fundamental aspects such
as communication, prices,
transparency, public purchases,
contraband, construction,
procurement, etc.
Source: author’s own elaboration.
Consequently, in table 4, the needs, goals and proposed strategies that will help to cope with
the social problem are determined, being the base input that will serve for the design and
adaptation of the curriculum, which will contribute to achieving the objectives of the NPD and
improvement of the knowledge and skills of the university student.
Table 4. Needs and Goals of the Problems to study, intervene and transform for accounting and auditing
programs
No. Problems Proposed Strategies Goals
1
Insucient
reciprocal interaction
between education,
the productive sector
and research.
a) Offer an education under the criteria of accessibility,
quality and territorial and cultural relevance, with an effective
qualication to involve them in the productive eld, being
able to manage and control the accounting information
of companies and individuals in a way that guarantees
compliance of the rules that regulate its management.
b) Improve and strengthen the level of linkage between
the Accounting and Auditing degree and the productive
sector that allows students close to graduation to have
a closer relationship between their knowledge and the
professional environment.
For Goal 1:
a) By 2021,
increase the gross
enrollment rate in
higher education
in Universities and
Polytechnic Schools
from 27.81 % to 31.21
%.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
50
No. Problems Proposed Strategies Goals
2
Lack of technical
advice in the
accounting, tax
and control areas
to strengthen the
economic, social and
solidarity system,
and the dollarized
monetary scheme.
a) Increase the participation of the students graduated from
the Accounting and Auditing program in the Popular and
Solidarity Economy of the area of inuence, contributing
their knowledge to the maximization of production and the
effectiveness in the use of resources.
b) Promote the Popular and Solidarity Economy that allows the
economic growth and development of the Province of Azuay.
For Goal 4:
b) Increase the
participation of the
Popular and Solidarity
Economy in the
amount of public
procurement to 2021.
c) Increase the
percentage of total
purchases made by
supermarkets and/or
similar to the actors
of the Popular and
Solidarity Economy,
artisans, micro and
small and medium
national suppliers by
2021.
For Goal 5:
d) They have been
raised from the
academic context.
Increase the
number of scientic
publications to 2021.
For Goal 8:
e) It is aimed at
improving citizen
perception indexes
on corruption in the
public and private
sectors; as well as
the perception of
discrimination and
exclusion.
3
Lack of motivation
to exercise
the profession
independently
and contribute
to the productive
matrix that
allows generating
new sources of
employment.
a) Provide organizations, central, provincial, cantonal and
parish governments with solutions to various social and
economic problems through the different branches derived
from accounting, such as: costs, auditing and taxation, as
instruments for generate reliable and veriable information
that contributes to strengthening the productive matrix,
particularly in the UCACUE area of inuence, based on
the guidelines of scientic knowledge of professionals in
Accounting and Auditing.
b) Increase investment in Research and Development of the
Accounting and Auditing program at UCACUE.
c) Encourage research and publication of scientic articles in
relation to sustainable economic growth for the region.
4
Lack of investment
in Research and
Development that
allows the students
of the Accounting
and Auditing degree
to develop the skills
required for decent
employment and
entrepreneurship.
5
Lack of deepening
in the importance of
the accounting and
auditing professional
as a notary public.
a) Improve society’s perception of the area of inuence
through initiatives in favor of transparency and ethical
training of students as key pillars to ght corruption.
Professionals in this program will contribute to nancial
control, whose main tool is accounting and auditing,
supported by a strengthened professional ethic.
b) Eliminate discriminatory practices at the economic,
cultural, and linguistic and gender levels. In the same way,
all of these discriminatory practices facilitate corruption by
reducing the ability to recognize the equal rights of other
people.
6
Economic frauds
that have occurred
nationwide, inuencing
society’s perception
of the lack of ethics
and responsibility of
the professionals in
charge.
Source: author’s own elaboration.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza y Sonia Marlene Bonilla
51
Now, along the same lines and continuing in the process of determining the link between the
NDP and the curricular proposal of the accounting profession, it is necessary to distinguish
that doctrinal knowledge together with normative theorist make up general accounting
theory, that is:
Accounting as a branch of knowledge has a baggage of doctrinal knowledge,
which, although it claims a general theory of accounting knowledge, serves as
the basis for the development of models, technologically controlled regulatory
rules (accounting standards), systems, reports, etc. (Geba, Fernández & Bifaretti,
2010, p. 93)
On the other hand, the audit, as a complement to accounting, performs critical, systematic
and thorough examinations of the nancial, management and legal information systems
of an organization, independently using dened instruments and techniques to obtain a
professional report as a product. That implies: (i) Financial information; (ii) The effectiveness,
eciency and economy in resource management; (iii) Compliance with economic operations
according to accounting, administrative and legal standards, a document that will contribute
to decision-making and productivity improvement.
Based on these arguments, the deciencies identied in the NDP (table 4), and considering
that the object of study of accounting and auditing programs are accounting and control
systems, the educational institution based on its study of relevance that approaches the
thinking of the different actors that make up the university ecosystem, promulgates as its
basic disciplinary cores: the core of Accounting and Finance, the core of Regulation and
Control, the core of Administrative Sciences and the core of Economic Sciences.
Consequently, the core of Accounting and Finance aims to contribute to the development of
organizations, by providing timely and accurate accounting information for decision-making,
which together with the core of Regulation and Control through corporate, tax, work and
business management evaluation seeks to take advantage of the economic resources of the
region and the country, being the core of Administrative Sciences through pre-professional
practices and business simulators in charge of increasing the knowledge and skills of
the student plant to face social problems through accounting, tax and control consulting
services, which together with the core of Economic Sciences will contribute to improving
research training in the economic eld through quantitative and qualitative instruments and
techniques aimed at solving problems in the management process.
In this sense, gure 1 graphically demonstrates the link between the disciplinary cores proposed
by the HEI in response to the problem identied by the State externalized in the NDP.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
52
Figure 1. Alignment of the disciplinary cores with the NDP objectives. Source: author’s own elaboration.
In accordance with the above, it is specied that the discipline of Accounting and Finance and
Economic Sciences is based on Objective 5, by boosting productivity and competitiveness
for sustainable economic growth in a redistributive and solidary way, through knowledge
of accounting, nance and taxation, research, innovation and technology transfer, providing
knowledge on economics, mathematics and statistics.
The discipline of regulation and control is based on Objective 4, which seeks to consolidate
the sustainability of the social and solidarity economic system, and strengthen dollarization
by providing knowledge of auditing, regulations and internal control.
Finally, the discipline of administrative sciences is based on Objective 8, which promotes
transparency and co-responsibility for a social ethic, which, through knowledge of
administration, human talent management and process management, prevents and
controls the evident corruption present in procurement and services of the public and
private sectors.
Accounting and audit career
National development plan 2017 - 2021
Disciplinary
Cores
Accounting
and Finance
Objective 4
Objective 5
Objective 8
Regulation
and control
Administrative
Sciences
Accounting
and Finance
Study object of the race
Accounting and Control Systems
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Janice Ordóñez Parra, Ángel Aurelio Morocho Macas, William Sarmiento Espinoza y Sonia Marlene Bonilla
53
Conclusions
In the current context of the higher education system, universities must adopt curricular
restructuring that allows their professionals to contribute to the growth and development of
the country, providing solutions to the nancial, accounting, tax and control problems, based
on the established needs and goals.
The link between the context and objectives of the NDP and the basic disciplinary cores
of the program is demonstrated, having as ndings that Objective 1 of Axis 1, Objective 4
and 5 of Axis 2, and Objective 8 of Axis 3 are those related to the accounting and auditing
program; and through the disciplinary cores of accounting and nance, regulation and control,
administrative sciences and economic sciences, it will contribute to seek solutions for access
to education, participation in the productive sector, lack of technical advice, investment,
motivation and institutional trust.
As such, and as a complement to what is stipulated in the previous paragraph, we establish
that the discipline of accounting and nance is based on Objective 5, referring to boosting
productivity and competitiveness for sustainable economic growth in a redistributive and
solidary manner, through the design of accounting processes and application of control
techniques in transformation processes to reduce losses due to derecognitions, waste and
defective products, seeking to strengthen Ecuadorian public and private companies.
While, the discipline of regulation and control is based on Objective 4, to consolidate the
sustainability of the social and solidarity economic system, and to strengthen dollarization,
helping to increase opportunities to access decent work, as well as solving system problems,
economic, social, solidarity and sustainable, through the creation and execution of productivity
projects for public and private companies.
The discipline of economic sciences is aligned to Objective 5, seeking to promote change to
the productive matrix by promoting research and innovation, continuous training of human
talent, development and technology transfer.
Like the administrative science discipline, aligned to Objective 8, it raises transparency and
co-responsibility for a social ethic, proposing measures to prevent and intercede in conicts
of interest in public procurement and minimize the state’s corruption problems, seeking to
improve citizen acceptance.
Espirales. Revista multidisciplinaria de investigación cientíca, Vol 4 , No. 33,
April-June 2020. e-ISSN 2550-6862. Pags 41-54
Entailment of the academic offer and National Planning of Ecuador Development
54
References
Apodaca-Orozco, G. et al. (2017). Modelos educativos: un reto para la
educación de la salud. Ra Ximhai, 13(2), 77-86.
Barrero Espinosa, C., Bohórquez Agudelo, L. & Mejía Pachón, M.P.
(2011). La hermenéutica en el desarrollo de la investigación
educativa en el siglo XXI. Itinerario Educativo, 25(57),
101-120.
CEPAL. (2013). Estudio económico de América Latina y el Caribe.
Santiago de Chile, Chile: CEPAL.
Geba, N., Fernández, L. & Bifaretti, M. (2010). Marco conceptual para la
especialidad contable socio-ambiental. Actualidad Contable
FACES, 13(20), 49-60.
Navia, W. (2009). Proyección en el s. xxi de la hermenéutica del ser del
hombre, del ser y del lenguaje. In CLASCO (Ed.), Pluralismo
epistemológico (pp. 143-176). La Paz, Bolivia: Muela del
Diablo Editores, CIDES-UMSA, CLASCO, Comuna.
Rodríguez, J., Freitas, S. & Zaá, J. (2012). La contabilidad en el contexto
de la globalización y la revolución teleinformática. Revista
Venezolana de Análisis de Coyuntura, 18(1), 161-183.
Ruedas, M., Ríos, M. & Nieves, F. (2009). Hermenéutica: la roca que
rompe el espejo. Investigación y Postgrado, 24(2), 181-201.
Tua Pereda, J. (1998). Globalización y regulación contable. Algunos
retos para nuestra profesión. Contaduría, 32, 57-120.

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.