Self-evaluation and accreditation in professional accounting careers: processes, difficulties and results (Arequipa, 2018)

Abstract

This article describes the problems in which the university self-evaluation and accreditation processes are immersed through the application of models endorsed by the National System of Evaluation, Accreditation and Certification of Educational Quality (SINEACE). In this line, the characteristics of university self-evaluation and accreditation are identified in the Latin American and national context and, specifically, of the Professional Accounting School of the Catholic University of Santa María de Arequipa, and from there, reveal the difficulties presented in each case. In addition, through the use of primary and secondary sources, a method of inquiry, collection, organization, analysis and interpretation of information has been respected, as well as results of investigations, theses, books, printed and electronic documents of the SINEACE, and the registry of specific cases. Regarding the characteristics of self-evaluation, it is found that the absence of control mechanisms harms the process and that it is necessary to practice self-evaluations for continuous improvement. On the other hand, regarding the characteristics of the accreditation, the intervention of the graduate in the validation of the fulfillment of professional competences is valued, since the direct link with the interest group is extremely important for this purpose. Finally, regarding the difficulties for both processes, deficiencies have been found in the internal articulation, the design and management of government and financial policies, the employment of leadership, and in the comprehensive participation when preparing medium and medium work plans. long term.