Resumen

AJHUACHO, David. Limitations on practical training of Public Accounting students at the Universidad Mayor Real y Pontificia de San Francisco Xavier de Chuquisaca. Rev. Cient. Mult. Adas [online]. 2015, vol.6, n.3, pp. 77-81. ISSN 2309-3153.

Certified Public Accounting are acquiring professional degree without having assessed the minimum profes-sional competences acquired knowledge in their Faculty and they are conforming just with this and completed the three years higher technical level or five years at the undergraduate level demanded by the academic curric-ulum of universities. Surveys was conducted to students of third and fifth year in order to have a clear focus on the situation of students who graduate from Accounting career at the University of San Francisco Xavier de Chuquisaca. Results show important limitations in the practical training of students and a negative perception of their preparation to practice. This shows the need to implement strategies that strengthen the subjects of practical work in the career of Public Accountant.

Palabras llave : Certified Public Accounting; Professional training; accounting; USFX Chuquisaca; research; lack professional practice; professional practice.