Abstract:

International trends pose challenges and responsibilities for institutions of higher education, these challenges are also considered as elements to be evaluated by the accrediting bodies, which has meant that educational institutions adopt the trends by incorporating them into their curricula. In this sense, one of the aspects to consider is the one related to the integral formation of the students, based on professional competences that are promoted through flexible study plans.

In 1999 the University initiates an important transformation through the implementation of the Integral and Flexible Educational Model (MEIF), whose bases are centered in the integral formation of the student. The Accounting Bachelor Degree Program was incorporated into the Model since 2003.

Flexibility, as one of the fundamental axes of the Educational Model of the Universidad Veracruzana, offers students autonomy to create their own trajectory, through the choice of Educational Experiences that, according to their interests, allow them to move conveniently in their professional training .

The issue of flexibility, in light of its implementation is considered positive, however when analyzed in a practical way, it prevents in some cases, the early incorporation into the labor market by students, a mission that contravenes the provisions established in Report to UNESCO of the International Commission on Education for the Twenty-first Century, called Learning: treasure within.

Objective:
The objective of this paper is to analyze the challenges of higher education institutions, facing the standards of international trends in the section of curricular flexibility, showing the results of students opinion of the Accounting Faculty of the Universidad Veracruzana in Veracruz, in relation to curricular flexibility and the implications for early incorporation into the labor market.

Development:
For the development of this work, a quantitative methodology was used, which allowed to analyze the results obtained from a survey applied to students of the Faculty of Accounting. The results are based mainly on their opinion on the curricular flexibility and its particularities for their insertion in the workplace.

Conclusion:
As a result of this work it is observed that curricular flexibility offers conditions for students to configure their professional trajectory, depending on their expectations, possibilities and personal and family circumstances.
A factor related to curricular flexibility is the selection of courses for some students, especially those who, due to their enrollment period, are no longer available to structure their academic load in a continuous schedule, derived mainly from their grade point average.
Another aspect that interferes with the incorporation of students into the labor sector is because it is an integral educational model, so students must take elective educational experiences, again finding themselves with schedule problems due to the offer of courses.
The above mentioned shows that international trends, although favorable to meet the demands of a globalized world, require timely monitoring in order not to neglect the early need for full employment of future professionals.

Keywords:

International trends, curricula, comprehensive training, flexibility, labor market.