Marco de formación para investigadores que ofrece la carrera de Contabilidad Y Auditaría de la Universidad Técnica de Machala.

Abstract

The higher education system aims to train professionals, as well as to increase the knowledge on the basis of the training that lead to the solution of the problems of society. For this reason, it is important to the redesign of the curricular in order to establish the guidelines for high quality training focused on the updating of knowledge and research skills for accounting career development. In this sense, the present study aims to analyze the framework of training for researchers offering the career of accounting and audit of the Universidad Técnica de Machala. As a result, the research methodology consisted of the review and analysis of laws, rules and regulations relating to the Ecuadorian higher education system, as well as scientific articles about the framework of training for researchers. The results of the investigation showed that the redesign of the curriculum 2018-2023, of the race of accounting of the Universidad Técnica de Machala, complies with the parameters established by the Reglamento de Régimen Académico del Consejo de Educación Superior, establishing a 9% time loading for epistemological and methodological aspects of research, promoting in this way the developmen of investigation, search and organization of professional knowledge.