Resumen

CELAYA-FIGUEROA, Roberto; LANDAZURI-AGUILERA, Yara; ALVAREZ-MEDINA, María Trinidad  y  ACEVES-LOPEZ, Jesús Nereida. Educating companies: from training to practice. Cuad. Contab. [online]. 2009, vol.10, n.27, pp.319-339. ISSN 0123-1472.

Few companies worry about adding value to their products via research and innovation and, in doing so, transfer value to society. Based on the assumption that the main characteristic of an economy of knowledge is precisely using knowledge as an essential element in the generation of value and wealth by transforming that very same knowledge into information, the role played by universities is vested with a double responsibility, i.e. not only training human resources but also working as the link with the companies in order to co-participate in the generation, adoption, and spreading of knowledge, supporting that relationship on four pillars: the educational system, the economic and institutional order, the innovation system, and information's infrastructure. Companies are subject to very specific needs which on occasion limit their chances of correct decision making and of improving their skills to prevent certain contingencies. Universities have always been linked to those companies via the training of professionals for them to hire, thus updating their more trusted staff and offering specialized services among other things, in most cases at a basic level. The idea of educating companies goes beyond this conventional (and otherwise worn out) link, by fostering the promotion and implementation of new knowledge as well as the practice of technology transfers; such processes would fertilize and quicken each company's pace, place young students earlier in the working milieu thus allowing them to participate in the implementation of these very same new experiences, and in doing so, promote competitiveness in both sectors, that is, universities and society. In this context, it is important to ponder the competence of the new professionals, and in the particular case of public accountancy graduates, their proficiency when answering to this call to generate added value in organizations via the university-company link. Thus, this paper shows the company education process as one which incorporates (as a whole) the training of the professionals, the development of human resources, and the transfer of technology in the midst of the company-university link.

Palabras clave : Link; education; companies; university; practice; competitiveness; Professional formation of accountants; Technology Transfer; Corporation; Development; Technological innovations.

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