Plan estratégico para la Carrera de Contabilidad y Auditoría con enfoque prospectivo período 2022 – 2026

Abstract

The strategic plan with a prospective approach for the Accounting and Auditing Career of Escuela Superior Politécnica de Chimborazo, with the objective of applying a prospective methodological guide and strategic planning to improve the substantive functions. The methodology developed was quantitative, qualitative documentary with different methods and techniques such as workshops with teachers, students and graduates of the accounting and auditing career through a situational diagnosis, focus groups, direct observation and analysis of relevant documentation where two important factors were analyzed to know different aspects and points of view, which allowed to have a broad view of how the current labor field behaves. Once the prospective workshops were conducted, the internal factor, strengths and weaknesses were identified. In this way, the study required the analysis of an external factor in which 132 graduates of the career were needed to build the SWOT matrix, which helped to generate strategies that allow the fulfillment of the prospective activities. The development of a strategic plan with a prospective approach will help to promote the accounting and auditing career, which consisted of conducting an internal and external analysis using the prospective methodological guide and strategic planning of ESPOCH to verify all the factors that influence the career, both positive and negative, to comply with the mission and vision that was proposed, becoming a guideline to be followed to fulfill the institutional strategies. It is recommended that the authorities reduce the bureaucratic processes, in order to streamline the processes for the presentation of research work, in the current educational entity; establishing adequate deadlines and times