Evaluar por competencias la práctica pre profesional en la licenciatura en contabilidad y auditoría. República del Ecuador

Higher education institutions are required to train highly qualified professionals, according to the demands of society. Given these challenges, in Ecuador, the training of competent professionals committed to social development is nowadays a necessity. Training graduates capable of facing the challenges of the development of the knowledge-based economy is a priority; in this context, pre-professional practice is an essential means to achieve these expectations. The objective of the article is to reflect on the conception of the evaluation by competences of the Pre-Professional Practice of the Accountant and Auditing Graduate, as a social necessity so that it can successfully fulfill its role in society, becoming this, in one of the social problems of the sciences, since for its solution the intervention of pedagogical sciences and technologies is required. Some theoretical references are articulated that characterize reality around the training of university professionals in the aforementioned career. The importance of the elements that are exposed is to provide, as a scientific result, a didactic model of evaluation by pre-professional practice competences and a methodology derived from it, such as an educational technology, this proposal will impact society given that it will contribute to satisfy the social need to train Graduates in Accounting and Auditing as an active element, transformer of economic and social reality, competent with commitment and responsibility with the profession and development of the country.