Diseño del plan prospectivo estratégico de la carrera contabilidad y auditoría de la ESPOCH sede Morona Santiago 2022-2026

Abstract

El The objective of this study was to design the prospective strategic plan for the Accounting and Auditing career of the ESPOCH Morona Santiago campus 2022-2026 to contribute to the integral development of the career regarding the economic, social, technological, environmental, and labor needs of society. The approach was quali-quantitative because surveys were applied and prospective workshops were developed with the participation of administrative, teachers, students, graduates, and public-private institutions, considered key actors for the research, in order to identify impact factors for the career in the future, taking into consideration the three substantive functions of higher education (teaching, research, and linkage), as well as the regulations governing educational institutions. Methods and tools of analysis were used, such as the construction of prospective scenarios, dystopian future narratives, utopian narratives, empathy maps, Régnier's abaque, and the design of new services, aligning the actions agreed upon with the strategic axes in force in the National Development Plan and the ESPOCH Improvement Plan. As a result, it is evident the construction of policies, actions, goals and identification of responsible persons that will be the basis to achieve self-management, international accreditation of the career, and compliance with the Institutional Strategic Plan of ESPOCH. It is concluded that the application of the prospective strategic plan will contribute significantly to the academic development, research, linkage, and innovation of the Accounting and Auditing career to 2026. It is recommended that the strategies proposed to be applied to achieve the objectives and fulfill the mission and vision of the career.