The process of Professional Training for technicians in Accountability and Auditing in SMEs. Sightseeing since Ecuadorian context

Abstract

This research responds to the need of transforming the process of professional training for technologists graduates of Accounting, due to the existence of limitations in their preparation manifested in their performance , as an expression of the shortcomings in his performance in the current business environment in small and medium enterprises is aimed precisely reflect from a pedagogical focus on the importance of the process of professional training for technologists public accounting graduates for adequate performance in small and medium enterprises (SMEs). At work a study on small and medium enterprises in the conditions of Ecuador, as well as the conceptualization of capacitation as a process from the perspective presented to resolve those shortcomings which currently have graduates specializing in accounting and limiting proper exercise of their profession in small and medium enterprises.