Abstract:

This paper aims to show the main findings about the conditioning elements of the relevance and quality of higher education, as well as the main changes in the dominant paradigms of administrative economic sciences in order to establish coherence between the curricular project (both disciplinary , professional and social), the lines of research and the professional profile of the graduates of public accountant programs. The research process was designed with a qualitative interpretative approach that reviews the states produced in a documentary sample whose analysis was made with the use of the bibliographic matrix and analytical content matrix in order to identify opportunities to:
a) improve the development of the teaching competences,
b) strengthen dynamic capacities associated with the innovation derived from the processes of creation of social value, for this they are taken as a unit of analysis of the degrees offered at the Escuela Superior de Comercio Santo Tomás of Instituto Politécnico Nacional in Mexico.

Keywords:

Professional profile, sustainability, public accounting.