Mecanismos de optimización de recursos disponibles en la carrera de Contabilidad y Auditoría para el logro de sus objetivos

Abstract

At present, considering the resources available to universities for fulfilling their functions and objectives is a priority for their administrations. This constitutes one of the phenomena faced by these institutions in Latin America, with different magnitudes and implications at the individual, collective, and social levels. The expansion of population coverage and the improvement of articulation with preceding educational levels, the decrease in student retention, the stability of the faculty, the expansion of infrastructure, and the updating of bibliographic resources are among the problems to be addressed. In this context, it is necessary to improve equity in access, retention, and graduation through actions that ensure quality in the educational process, given a heterogeneous university offer and a diverse population. Increasing academic efficiency and improving academic management are important elements for achieving these objectives. The present research aims to propose mechanisms for optimizing the available resources in the Accounting and Auditing program to contribute to the achievement of its objectives. The study shows that this issue remains highly relevant in higher education in Ecuador, as evidenced by the number of students and teachers who drop out each year or repeat courses in different programs offered by both public and private universities, as well as the problems they face due to deficiencies in the management of resources allocated to their programs.