The curriculum model for the UNCTAD proposed for the Accountancy profession versus the curriculum structure Mexican universities: a comparative study

Abstract

The objective of this is paper to contrast the model proposed by UNCTAD against Curricula of the Mexican universities, to identify those technique areas of training that have achieved their goals as well as in what they are concentrated on or what they have neglected. The new businesses models, among other trends directly affect the competences that entry level accountants should bring to the marketplace. Therefore, these new competences should be considered in the accounting curriculum. Concerned about this, the United Nations Conference on Trade and Development (UNCTAD) published a proposed curriculum to serve as guidance to Higher Education Institutions on the technical knowledge that professional accountants should acquire throughout their education. The sample consists of a total of 62 universities segmented by size and type of institution. The results, which clearly show that most universities do not cover the elective subjects, can provide a starting point for Mexican universities, to facilitate the global harmonization of their curricula.