Propuesta del plan estratégico para la carrera de Contabilidad y Auditoría de la Escuela Superior Politécnica de Chimborazo sede Morona Santiago, periodo 2023-2026

Abstract

The purpose of this research was to design the proposal of the Strategic Plan for the Accounting and Auditing career of the Escuela Superior Politécnica de Chimborazo, Morona Santiago, through this work we focused on establishing strategies to achieve the institutional objectives in relation to time, resources and instruments necessary for its implementation, this tool was developed based on a qualitative and quantitative approach, the first method consisted in the review of the career's own documentation through the application of an institutional diagnosis, in this way primary, truthful and reliable information was obtained, while the second approach was based on the situational analysis and the interpretation of the results obtained from the surveys applied to both internal and external actors of the Accounting and Auditing career, Through this participatory process it was corroborated that there was no strategic plan for the accounting and auditing career that would allow the institution to visualize its needs in a timely manner based on its strengths, threats, weaknesses and opportunities (SWOT), as a result the construction of the strategic formulation was carried out where programs, projects and activities were established to be implemented to meet the quality levels established for higher education, so it is recommended to the academic authorities to consider this proposal for the implementation of the strategic plan for the career, thus allowing to improve its administrative processes.