Percepción de la utilidad del referente teórico para la aplicación práctica del ejercicio profesional de graduados en contabilidad y auditoría.

Abstract

The purpose of this research project is to investigate the current reality of the accounting processes applied in companies, that is, to identify through the graduates in accounting and auditing the perception of the usefulness of the theoretical reference to apply it in the practice of professional practice. The importance of generating progress in the processes motivates professionals to research to learn and execute knowledge of the new accounting changes in the business market, accounting research is not to collect information from other scientific studies but to acquire that information and feed knowledge of the new systematic advances. The proposal poses a problem. Is there no scientific research in the accounting processes of market companies for the improvement of accounting in the professional practice?. Indicates the importance of developing the topic and justifies its execution. For the study we worked with the research methodology through the survey technique to a universe of 2500 accountants of the El Oro Province of the Accountants School of El Oro with a sample of 345 surveys. A general objective was established to evaluate the level of perception of the usefulness of the theoretical reference for the practical application of the professional practice of the graduates in accounting and auditing. By means of the development a referential theoretical framework of the topics related to the theoretical reference for the professional practice is made, we find the analysis the results of the questions posed to the graduates and generates important conclusions of the investigated topic.