SERVICE-LEARNING: EVIDENCE IN DEVELOPING GENERIC COMPETENCIES IN THE TRAINING OF ACCOUNTANTS IN CHILE

Abstract

This study examines whether the Learning and Service (A+S) methodology contributes to the development of generic competencies, required in the training of public accountants and/or auditors, in a Chilean university. Furthermore, it was analyzed whether these competencies coincide with the competencies required by the International Federation of Accountants, in the training of accountants. For these purposes, empirical work was carried out, through the application of the A+S methodology in the subject of Cost Fundamentals of the Auditing career taught at the Faculty of Economics and Business of the University of Chile. This A+S experience defined as its objective the specific development of the Skills of Teamwork, Social Responsibility and Professional Rigor. Once the methodology was applied, the students' opinions on their lived experience were consulted through a semi-structured questionnaire, that contained indirect questions. The results show that more than 80% of the students consulted consider that they managed to advance in the development of the generic competencies indicated above. Furthermore, they state that the experience was beneficial and that more than 50% of the subject contents were covered.