标题：Propuesta de modelo de evaluación de competencias en el área contable de los estudiantes de Contaduría Pública de la Universidad Santo Tomás mediante rúbricas: autoevaluación
摘要：El presente trabajo tiene como propósito diseñar un modelo de autoevaluación de competencias en el área contable de los estudiantes de contaduría pública de la Universidad Santo Tomás mediante rúbricas, a partir de la comprensión que la educación superior debe tener del concepto y evaluación de competencias. Al formar y evaluar por competencias, se hace indispensable considerar la instrumentalización de estas; de allí parte el sentido de la evaluación auténtica, en este caso, mediante rúbricas. La formación por competencias de los contadores públicos se deriva del modelo de desarrollo de competencias de The International Accounting Education Standards Board , que ha formulado las guías básicas en materia de educación contable y sus resultados. Esta propuesta considera una parte teórica-conceptual y desarrolla una propuesta de rúbrica a partir de competencias clave: formulación de hipótesis, trabajo en equipo, elaboración conceptual, liderazgo y análisis, como competencias del quehacer contable.
其他摘要：The purpose of this work is to design a model of self-assessment of competencies in the accounting area of public accounting students of the University of Santo Tomás through rubrics; based on the understanding that higher education must have of the concept and evaluation of competencies. When training and evaluating competencies, it is essential to consider their instrumentalization, hence the meaning of the authentic evaluation, in this case, by rubrics. The training by competencies of public accountants is derived from the competence development model of The International Accounting Education Standards Board, which has formulated the basic guidelines on accounting education and its results. This proposal considers a theoretical-conceptual part, and develops a rubric proposal, based on key competences: hypothesis formulation, teamwork, conceptual elaboration, leadership and analysis, as competences of the accounting task. As main aspects it identifies: • The formulation of hypotheses does not seem to be a mental tool of everyday life, but is almost exclusively associated with scientific research. • In the answers there is no consistency between the leadership and teamwork competencies, contrary to the theoretical approaches of the subject. • The competition analysis does not score high, despite being a key competence for the exercise of the public accountant. As aspects to consider, it was found that it is necessary to redefine the processes of self-evaluation, given that trust is required as a previous step, and then self- evaluation.
