TOLEDO RODRIGUEZ, Odalys del Carmen; ESPINOZA ESPINOZA, Mercedes Johanna    TOLOZANO BENITES, Segunda Elena. Justification of the accounting career at the Bolivarian higher university institute of technology (ITB-U). []. , 19, 91, pp. 550-557.   30--2023. ISSN 1990-8644.

According to the Organic Law of Higher Education (LOES) and the Regulation of the Academic Regime (RRA), in Ecuador, the possibility of training university technologists is established, however, for the careers to be approved by the Ministry of Higher Education (MES), it is necessary to argue each academic offer. The objective of this research is to justify the creation of the Higher University Technology in Accounting career at the Bolivarian Higher University Institute, for which it is taken into account that the graduates solve the problems of their environment, from an interdisciplinary perspective, together with the use of innovation for the continuous improvement of production processes or services where it is involved. The result obtained explains the systemic complexity as the epistemological foundation of the curricular design of the career, considering the transdisciplinary perspective and the integration of knowledge. Its impact is demonstrated in the approval of the race by the MES. The study uses a qualitative methodology.

: Training; Technologists; Accounting career; Epistemology.

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