Proposal for a competency in the accounting area of the Public Accounting evaluation model for the students of the Santo Tomás University through rubrics: self-assessment
DOI:
https://doi.org/10.21501/2500-669X.3496Keywords:
Competitions, Public accounting, Education, LeadershipAbstract
The purpose of this work is to design a model of self-assessment of competencies in the accounting area of public accounting students of the University of Santo Tomás through rubrics; based on the understanding that higher education must have of the concept and evaluation of competencies. When training and evaluatingcompetencies, it is essential to consider their instrumentalization, hence the
meaning of the authentic evaluation, in this case, by rubrics.
The training by competencies of public accountants is derived from the
competence development model of The International Accounting Education
Standards Board, which has formulated the basic guidelines on accounting
education and its results.
This proposal considers a theoretical-conceptual part, and develops a rubric
proposal, based on key competences: hypothesis formulation, teamwork,
conceptual elaboration, leadership and analysis, as competences of the accounting
task.
As main aspects it identifies:
• The formulation of hypotheses does not seem to be a mental tool of everyday life,
but is almost exclusively associated with scientific research.
• In the answers there is no consistency between the leadership and teamwork
competencies, contrary to the theoretical approaches of the subject.
• The competition analysis does not score high, despite being a key competence
for the exercise of the public accountant.
As aspects to consider, it was found that it is necessary to redefine the processes
of self-evaluation, given that trust is required as a previous step, and then self-
evaluation.
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