Accounting Training Received in College vs. Labor Market Demands: The Case of Mexico

Author: Javier Montoya-del-Corte
Institution: University of Cantabria
Author: Gabriela María Farías-Martínez
Institution: Technological Institute and Superior Studies of Monterrey
Year of publication: 2014
Source: Show
Pages: 168-181
DOI Address:
PDF: tner/201402/tner3613.pdf

The aim of this paper is to analyze the differences that exist in the field of accounting in Mexico between competences training offered by universities and demands concerning the labor market, focused on knowledge, skills and values. The results obtained in this study show a significant degree of separation between competences training received by the accountants newly graduated from the universities and the current demands of the labor market. It is important to note that other education environment variables could be taken into account to be included in future studies following this paper.


  • American Institute of Certified Public Accountants (AICPA) (1999). Focus on the Horizon, the CPA Profession in 2011. New York: AICPA.
  • American Institute of Certified Public Accountants (AICPA) (2000). Student and Academic Research Study: Final Quantitative Report of the Taylor Research and Consulting Group, July.
  • Argüelles, A. (2007). Competencia laboral y educación basada en normas de competencia. Antonio Argüelles, compilador. México, D.F. : Limusa/Noriega.
  • Arquero, J. (2000). Capacidades no técnicas en el perfil profesional en Contabilidad: las opiniones de docentes y profesionales. Revista Española de Financiación y Contabilidad, 29(103), 149 - 172.
  • Arquero, J. , Donoso, J. , Jiménez, S. y González, J. (2009). Análisis exploratorio del perfil demandado para Administración y Dirección de Empresas: implicaciones para el área contable”. Revista de Contabilidad, 12(1), 43 - 66.
  • Burnett, S. (2003). The Future of Accounting Education: A Regional Perspective. Journal of Education for Business, 78(3), 129.
  • Delors, J. (1997). La educación encierra un tesoro: informe a la UNESCO de la Comisión Internacional sobre la Educación para el siglo XXI / presidida por Jacques Delors ; In’am Al Mufti … [et al.], México.
  • Hassall, T. , Joyce, J. , Arquero, J. y Donoso, J. (2005). Priorities for the development of vocational skills in management accountants: A European perspective. Accounting Forum, 29(4), 379 - 394.
  • Instituto Mexicano de Contadores Públicos (IMCP) (2012). Folio 29/2011 - 2012 Firma de Convenio de Colaboración, Instituto Mexicano de Contadores Públicos, Instituto de Contadores Públicos de Nuevo León y el Instituto Tecnológico y de Estudios Superiores de Monterrey, México D.F.
  • International Federation of Accountants (IFAC) (2010). Handbook of International Education Pronouncements International Accounting Education Standards Board, Julio.
  • Kavanagh, M. , y Drennan, L. (2008). What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations. Accounting and Finance, 48(2), 279 - 300.
  • Nunnally, J.C. (1978). Psychometric Theory. New York: McGraw Hill.
  • Segars, A.H. (1997). Assessing the unidimensionality of measurement: A paradigm and illustration within the context of information Systems research. Omega, 25(1), 107 - 121.
  • Russell, K.A. , Kulesza, C.S. , Albrecht, W. , y Sack, R.J. (2000). Charting the Course Through a Perilous Future. Management Accounting Quarterly, 2(1), 4 - 11.
  • Swinney, L. , Sneed, J. , y Morgan, D. (1999). Faculty Perceptions of the Quality of Accounting Students. Journal of Accounting and Finance Research, 6 (2), 81 - 85.
  • Vangermeersch, R. (2001). Some Proposed Solutions for the Decline in the Quantity and Quality of Accounting Majors. CPA Journal, 71(1), 50.

accounting competences knowledge skills values,

Wiadomość do:



© 2017 Adam Marszałek Publishing House. All rights reserved.

Projekt i wykonanie Pollyart