International Education Standards in the Curricula of Accounting Education Programs at Universities in the Junín Region
DOI:
https://doi.org/10.53641/z3dwq978Keywords:
IES, curriculum, accounting education program, level of complianceAbstract
The International Education Standards (IES) are a set of prescriptions aimed at standardizing and improving the training of professional accountants worldwide. The purpose of this study was to determine the level of compliance with the IES in the curricula of accounting programs at Peruvian universities in the Junín region. To achieve this, a descriptive study was conducted in which 12 data matrices were used to analyze the courses included in the curricula and the 18 competencies established in IES 2, IES 3, and IES 4. The level of compliance was determined using a Likert-type scale, which was subsequently processed through central tendency analysis. The overall results indicate that the curricula show medium and high levels of incorporation of the IES. At a specific level, the curricula demonstrate high and full incorporation of IES 2, low, medium, and high incorporation of IES 3, and low and medium incorporation of IES 4. The study concludes that the accounting education programs of universities in the Junín region do comply with the incorporation of the IES, although at varying levels.
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