Accounting: similarities and differences between the curricular failures of the national University of Asunción and the Autonomous National University of Mexico

Abstract

In increasingly globalized environments, where knowledge is increasingly dynamic, higher education institutions cannot be lethargic and static, but on the contrary, they must be at the forefront in various aspects, including curricular meshes. In order for these instruments to comply with international standards, a very important activity is their revision, taking into account the refer-ence institutions worldwide. Based on these premises, the present work aimed to compare the curricular meshes of the Public Accounting career of the National University of Asunción (UNA), the institution of higher education with the greatest tradition in Paraguay, and of the National Autonomous University of Mexico (UNAM), one of the most prestigious studios in Latin America. The methodology of the work was of bibliographic-documentary type, of descriptive exploratory level with a qualitative approach and of transversal cut. Some of the most outstanding results are: that UNAM has fewer semesters in its plan but more subjects to approve than FCE - UNA; the re-quirement to present a certificate of intermediate English language proficiency for the degree in the UNAM, which does not occur in the FCE - UNA and the differentiation in terms of the denom-ination of the degree, which in the Mexican university is licensed, while that in the Paraguayan is of Public Accountant. It is concluded that despite these disparities there are no substantial differences and that both universities agree to boost the respective national development.