Abstract:

Mexico's National Development Plan 2013-2018 establishes Quality Education as the third fundamental axis, in order to enhance the development of the capacities and integral skills of each citizen in the intellectual, affective, artistic and sports fields, while inculcates the values by which the personal dignity and the dignity of the others are defended. The issue of prioritizing the importance of values has been observed during several periods of government in the country.

This governmental regulation has been a trend towards the adherence to the recommendations issued by international organizations such as the International Commission on Education for the 21st Century, which since 1996 considers in its report to UNESCO some issues that are indispensable for the improvement of the educational process, such as: retake and update the concept of lifelong education, where everything can be an opportunity to learn and develop the capacities of the individual: knowledge, skills, aptitudes and values.

Given the importance of ethical values and their formal inclusion in education, either from international recommendations and governmental strategies, it is also observed that they are incorporated into the evaluation and accreditation processes of the Educational Programs carried out by recognized institutions in Mexico, which entails a permanent monitoring that these values are known and, if appropriate, evaluated in the teaching-learning process.

Objective:
The objective of this study is to analyze the challenge of Higher Education Institutions for the development, promotion and evaluation of ethical values in the Educational Programs they teach.

Development:
For the development of the present study, a quantitative methodology was used, which allowed the analysis of the results obtained from a survey applied to students who have completed more than fifty percent of the credits of the Accounting Bachelor Degree Program in the Universidad Veracruzana in Veracruz, Mexico. The results are mainly based on their opinion on how they have perceived the promotion and evaluation of values during their academic stay.

Conclusion:
As a result of this work it is observed that it is necessary to reinforce the values contemplated in the Accounting Bachelor Degree Program in the Universidad Veracruzana in Veracruz; it was also perceived that students significantly appreciate the inclusion and development of values for their professional training. An important aspect to consider is that in a self-evaluation analysis of their ethical values, they do not consider themselves with a good result, a situation that denotes honesty for the response and discouragement for what they have been trying to instill. Finally, the fact that the majority of students believe that the main area for the promotion of values is their home (parents and relatives) is highlighted.

Keywords:

Quality education, values, educational process, evaluation.