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The formation of public accountants as a source of human capital

Abstract:

Intellectual capital is a new concept, typified as an intangible good that gives added value to a company, and it is made up of three components: organizational capital, human capital, and relational capital. Human capital is related with the development and knowledge of individuals which differentiates one professional from another. The objective of this paper is to analyze the formation of a public accountant who graduates from the Los Andes University in Trujillo, as a source of human capital in the labour market. The data was collected through a questionnaire in a random sample of 47 professionals, employing statistical methods in the analysis and presentation of the results. The results indicated that the majority of those surveyed had middle to low rates of satisfaction with their undergraduate formation, pointing to weaknesses in the program in the areas of taxation and currency exchange, instrumental knowledge of English, and knowledge of the norms that control the economic system. Formation in some of these areas was improved through additional alternative training. However, those sampled recognized comparative strengths in the areas of accounting principles, general mathematics and statistics, and in computerized accounting management, and analysis and interpretation of accounting problems. The conclusion is that even though there are deficiencies, refresher and up-date courses, together with the strong points of the curriculum, have contributed to producing a ULA graduate with competitive advantages in the labour market.