Requerimientos de las Pymes para la formación de contadores profesionales en el contexto actual

This study aims to determine the competencies required by SME's to the professional Accountant at the present time. This study was exploratory with qualitative approach and involved a total of 40 companies. We designed a questionnaire semi-structured and an interview guide in order to deepen and to find explanations for the results. We found that although the curriculum of the professional Accountant of a university located in Mexico, is a quality program that has been assessed at level 1 by CIEES and Accredited CACECA, the SMEs said they need reinforce their knowledge on the tax area, software and audit. The employers believe that they lack the capacity to manage and use of software, it is not the same as having the knowledge that implement them. Also they indicated need to reinforce certain values such as responsibility, honesty and loyalty. The SME�s suggest constantly review and update their plans and programs of study and more linkages with enterprises.