A methodological conception of laboral practice with a systematic approach in the integrative subjects of the public accounting career of the autonomous university Tomás Frías (U.A.T.F.)

Abstract

Laboral practice is an organizational component of the Teaching-Learning Process in which the skills of the graduate object that manifest their logic of thinking and acting are developed and in which study is mainly related to work.

The professional careers, in their intention to improve the quality of the professional training, have tried to articulate the academic and laboral components within the process, however they have not done so in an integral way, since basic and complementary contents for the professional training are provided, it seeks to promote the development of skills related to the activity of the professional trying to link the student with the world of work but only in semesters close to graduation. The Public Accounting career of the Autonomous University "Tomás Frías" is not outside this problem, as subjects with work practice are given with emphasis in the upper semesters.

The problem arises in the impossibility of integrating the labor and research component and including in the contents of the subjects and these with the semesters from the first semesters, to guarantee the graduate or graduate a training that allows an efficient development in a market highly competitive professional, where he must also meet the demands of technological development and special work characteristics.

Following the current trends in education towards the labor training approach, the productive and social sector of each country constitutes a source that allows the professional training of students in the Public Accounting career. The proposal refers to incorporating laboral practice in a systemic manner from the second semester to conclude in the ninth semester of the Public Accounting Career.

It is intended to organize and conform three levels of work practice with a systemic approach: Basic, Intermediate and Higher according to its complexity at each level and in a progressive manner that allows the integration of student training from the beginning to the end of the career, instant in which a database accumulated by teachers and students will be formed, the same that can be fed back by other teachers and students, allowing to project a curriculum with a scientific-technological approach.

The 1st level of basic laboral practice includes the familiarization process, the 2nd level corresponds to the simulation process and the 3rd level of laboral practice translates into the realization of it.

The core subjects are integrated with the remaining subjects of each semester to contribute to the fulfillment of the horizontal objectives of the academic semester, and on the other hand the subjects are integrated vertically throughout the race, to contribute in a staggered way in the development and the exercise of tasks, which allow them to acquire professional skills.