Features of the curricular construction of accounting undergraduate programs in Chile

Abstract

The study analyzes accounting undergraduate programs in the main characteris-tics of their design and construction of graduation profile. It also aims to identify the differentiating factors in the definition of the different denominations given to these programs in Chile. The research seeks to answer: What are the main characteristics of the training of the auditor accountant publicized by the Chilean universities? The research utilizes a qualitative method to contextualize and organize the publicly avail-able information systematically, introducing an ontological framework, which allows to entirely visualize the elements and components used in curricular design and con-struction, as well as to analyze the academic constructs implicit in the current aca-demic offer. The ontological framework conceptualizes the professional performance domains exhaustively, revealing the potential combinations that shape the graduation profile and curricular program in taxonomies. Study results show a heterogeneity and diversity in the abilities that the graduates are trained to perform. Regarding the prod-ucts that a graduate can supply to the labor market outstand the accounting services; while in the complementary areas, ethics is a major competence. In technical abilities, the capacity to advise, and the educational objective to create are important trends. Main domains for the education and training of the graduates are accounting, admin-istration and operations management, and auditing.