Abstract:

The Educational Program of Accountancy of the Universidad Veracruzana in Veracruz, has presented during the last years a decrease in the demand of applicants to enter this degree, this phenomenon is also observed in other private institutions of Higher Education in the same region.

Until the year 2002 this professional training was taught through a rigid approach, it is from the year 2003 that is carried out through an Integral and Flexible Educational Model (MEIF), adopting for it, international trends and recommendations. The MEIF centers its bases on the integral formation of the student with tendencies to promote equally, diverse dimensions of the subject that support it in their professional, intellectual, human and social formation, which entails that the students develop informative and formative educational processes. The former will be reflected in academic and disciplinary frameworks, while the formative ones will trigger the development of skills and the integration of attitudes and values.

However the fact that an integral formation is promoted in the students based on international standards, this educational program of the Accountancy in Veracruz has been affected in its demand, this situation has been observed punctually. For this reason, an analysis to determine the factors that cause this effect was carried out. One of the elements that has been analyzed is the one related to the vocational orientation that the aspirants have received and the effect of this in the election of the Degree in Accountancy.

Objective:
The objective of this paper is to analyze the factors that influence the choice of the Bachelor Degree in Accountancy, emphasizing the vocational guidance received by applicants, in order to have elements to determine the causes that affect the demand of the Educational Program in such a way that the profession can be strengthened and the field of action of this professional can be redefined.

Development:
For the development of the present work, a quantitative methodology was used, which allowed to analyze the results obtained from a survey applied to new students of the Educational Program Licensed in Accountancy of the Universidad Veracruzana in Veracruz, Mexico. The results are emphasized mainly in the vocational orientation that they received and in the factors that influenced their choice, to offer elements that allow determining the causes that favor the decrease of the demand of this Educational Program.

Conclusion:
As a result of this work it is observed that only fifty percent of the students received vocational guidance, and of these, fifty-four percent chose this bachelor degree as a result of that program, which implies that approximately forty-six percent enrolled the Bachelor of Accountancy although the results of his orientation proposed a different bachelor degree. On the other hand, more than seventy-five percent of graduates have had contact with accountancy, during their high school education, this being another element that determines the trend for the choice of their profession. Finally, a significant factor for choosing this degree is the labor field that applicants have heard about the Bachelor of Accountancy.

Keywords:

Bachelor of Accountancy, demand, MEIF, vocational orientation.