<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000300883</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1265</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Competencias relevantes en contaduría pública y finanzas: ¿existe consenso entre empleadores, profesores y estudiantes?]]></article-title>
<article-title xml:lang="en"><![CDATA[Relevant competences in public accounting and finance: Is there a consensus among employers, professors and students?]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Montoya del Corte]]></surname>
<given-names><![CDATA[Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Farías Martínez]]></surname>
<given-names><![CDATA[Gabriela María]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Cantabria  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Tecnológico de Monterrey  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>spe2</numero>
<fpage>883</fpage>
<lpage>900</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000300883&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000300883&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000300883&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El artículo busca analizar qué competencias son relevantes para el adecuado desempeño profesional de la Contaduría Pública y las Finanzas (CPF) desde la perspectiva del mercado -empleadores- y de la universidad -profesores y estudiantes-, y comprobar en qué medida existe coincidencia. Para lograr este fin, se llevó a cabo una investigación cuantitativa basada en una encuesta online. Posteriormente, se realizó una investigación cualitativa basada en un grupo focal. La información recabada se analizó con apoyo en los programas SPSS y NVivo, respectivamente. La evidencia obtenida muestra la existencia de un consenso general acerca de la mayor trascendencia de los valores, la ética y las actitudes, por encima de las habilidades y, sobre todo, de los conocimientos. No obstante, se identifican algunas diferencias significativas que revelan ciertas desviaciones entre la formación universitaria y los requerimientos del mercado laboral en la actualidad. Es por esto que se advierte la necesidad de alinear en mayor medida la formación académica con las demandas y requisitos del mercado laboral aumentando el acercamiento entre la universidad y el ámbito empresarial, así como poner un mayor énfasis en el aprendizaje autónomo de los estudiantes.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This article intends to analyze what competences are relevant for the adequate professional performance of the Public Accounting and Finances (CPA) from the perspective of the market -employers- and the university -professors and students-, and verify to what extent there is agreement. To achieve this objective, a quantitative investigation based on an online survey was made. Afterwards, a qualitative research based on a focus group was conducted. The collected information was analyzed with the support of the SPSS and NVivo program, respectively. The obtained evidence shows the existence of a general consensus on the major importance of values, ethics and attitudes, above skills and, primarily, above knowledge. However, some significant differences that reveal certain deviations between university education and labor market requirements were identified. That is why this article advises of the need to align in greater measure the academic education with the demands and requirements of the working market by increasing the approach between universities and business fields, as well as putting major effort in the students' self-sufficient learning processes.]]></p></abstract>
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<kwd lng="es"><![CDATA[G00]]></kwd>
<kwd lng="es"><![CDATA[M40]]></kwd>
<kwd lng="es"><![CDATA[Formación de competencias]]></kwd>
<kwd lng="es"><![CDATA[Universidad]]></kwd>
<kwd lng="es"><![CDATA[Empleabilidad]]></kwd>
<kwd lng="es"><![CDATA[Contaduría pública]]></kwd>
<kwd lng="es"><![CDATA[Finanzas]]></kwd>
<kwd lng="en"><![CDATA[A22]]></kwd>
<kwd lng="en"><![CDATA[G00]]></kwd>
<kwd lng="en"><![CDATA[M40]]></kwd>
<kwd lng="en"><![CDATA[Skills training]]></kwd>
<kwd lng="en"><![CDATA[College]]></kwd>
<kwd lng="en"><![CDATA[employability]]></kwd>
<kwd lng="en"><![CDATA[Public accounting]]></kwd>
<kwd lng="en"><![CDATA[Finance]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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