Perception of employers and graduates of the Public Accounting career, Guápiles Campus, University of Costa Rica

Abstract

This article gathers the results of a research conducted from January to May 2023, within the framework of the self-evaluation process of the Public Accounting degree program taught at the Guápiles Campus of the University of Costa Rica (UCR). The general objective was to determine whether the exit profile of the graduates met the needs of employers and to identify opportunities for improvement. The methodology was qualitative, using semi-structured questionnaires for employers and graduates. Focus groups were also used for other stakeholders. The results show a positive perception of the employers about the professional competencies, skills, and values of the graduates, considering them suitable for hiring. They also highlight competencies such as ethics, responsibility, administration, and management, as well as values and attitudes such as reliability, transparency, and leadership. However, areas for improvement are noted, such as English language proficiency, technological skills, practical experience, and knowledge of tax legislation. Despite these areas for improvement, both employers and graduates value the career favorably, especially in terms of professional competencies and values developed during university education. It is concluded that it is pertinent to continue offering the program due to the very favorable evaluations of employers and graduates, especially in terms of professional competencies, values and attitudes developed during university education.