Estrategias de gestión en la selección de docentes del área fiscal Escuela Superior de Comercio y Administración Unidad Santo Tomás

Abstract

RESUMEN : La asignación de profesionales en las unidades de aprendizaje del área fiscal, tiene repercusiones en la formación de los futuros contadores públicos que requieren la aplicación crítica de lo aprendido en el área fiscal, punto muy importante en las organizaciones. El objetivo del presente trabajo fue examinar el proceso de gestión que aplica la ESCASTO para la asignación de docentes a las unidades de aprendizaje en el área fiscal, en la carrera de Contaduría Pública, del modelo escolarizado. Se integró un marco teórico de la revisión de los antecedentes de la administración y, en específico, de la gestión de recursos humanos en las organizaciones. También se incluyeron las teorías de los recursos humanos y el surgimiento de las escuelas de la administración, las cuales fueron esenciales para desarrollar los métodos de selección de personal en forma efectiva y, que a la fecha, siguen siendo una pieza clave para atender las necesidades respecto al capital humano de las organizaciones. Así mismo, al ser una investigación aplicada en una institución de educación superior se estudió la importancia de los docentes tanto a nivel a nacional como internacional y sobre las políticas educativas que existen al respecto. De igual manera se averiguó acerca de su labor en el proceso educativo y cómo es, que en muchas naciones, el docente es considerado un elemento clave para el cumplimiento de los objetivos y metas institucionales. Se desarrolló una investigación cuantitativa de tipo descriptivo y transversal debido a que a través de ésta se identificaron las características propias a todo el proceso de selección del personal docente asignado a las unidades de aprendizaje, además de que se tomaron los datos una sola vez. ABSTRACT : The assignment of professionals in the learning units of the fiscal area has repercussions in the training of future public accountants that require the critical application of what has been learned in the fiscal area, a very important point in the organizations. The objective of the present work was to examine the management process applied by the ESCASTO for the assignment of teachers to the learning units in the fiscal area, in the career of Public Accounting, of the school model. A theoretical framework of the review of the background of the administration and, specifically, of the management of human resources in the organizations was integrated. Also included were the theories of human resources and the emergence of management schools, which were essential to develop the methods of selecting personnel effectively and, to date, remain a key to meeting the needs with respect to the human capital of organizations. Likewise, being an applied research in a higher education institution, the importance of teachers both nationally and internationally and on the educational policies that exist in this regard was studied. In the same way, it was found out about their work in the educational process and how it is, that in many nations, the teacher is considered a key element for the fulfillment of the institutional objectives and goals. A descriptive and cross-sectional quantitative research was developed due to the fact that through this, the characteristics of the entire selection process of the teaching staff assigned to the learning units were identified, in addition to the data being taken only once.

A questionnaire was developed for data collection, which was applied to n = 19 teachers. It was found out about the general characteristics of the teacher, information corresponding to the variables in which four levels of response were used, and finally, four open questions were included asking for their opinion about the selection and recruitment process carried out by ESCASTO. It was concluded that the ESCASTO has an adequate management since it guides the teachers regarding the process to be followed regarding the allocation of learning units of the fiscal area of the Public Accounting career of the school model. Only that some contrary opinions were detected in this regard. According to the analysis of the teachers who made up the sample, it was observed that most have a good level of experience in the tax area, but according to their age, they can be candidates for the retirement process and based on the conversation established with all of them seems to be a situation alien to their interests. Regarding academic training, it was concluded that all are public accountants who have approached teaching in the tax area because it favors their development and encourages them to be up-to-date, as well as allowing them to link their work life with teaching. It can be said that there is no induction process planned to allow new teachers to be integrated and, at the same time, there is no programming for updating courses in the tax area so that the teacher remains in constant training. All this has allowed us to infer the need to strengthen management strategies towards human resources.