Perceptions of the Relationship between the University and the Productive Sector from the Accounting Program – UPTAEB

Abstract

This research, with a qualitative approach and interpretative paradigm, aimed at  reflecting on the relationship between the University and the Business Sector through the development of the curricular axis' projects of the Productive Work  within the National Training Program in Public Accounting (PNFCP) of the Polytechnic University "Andrés Eloy Blanco" (UPTAEB) in productive organizations. The theoretical references were based on Henao (2016), Cedeño (2018), Ricardo et al (2021) and Espíndola et al. (2022), as well as in the conceptual documents of the National Training Programs prepared by the Ministry of Popular Power for University Education in Venezuela, the Universities Law (1970), the Education Law (2009), among others. Supporting this work, the interviews of five (5) key informants from the university community and companies were considered.

The phenomenological-hermeneutic research method was used, which allowed to  reflect on and interpret the perceptions that the informants shared  about the phenomenon under study. Their personal experiences were collected through  in-depth interviews. Then categorization, structuring and contrasting processes were carried out that allowed to examine the findings and generate theoretical approaches. The reflections presented detail how teachers, students, graduates and members of companies perceive the relationships between UPTAEB and the Business or Productive Sector. These bonds highlight educational changes as drivers of better university-business cooperation processes, promoting community participation and encouraging a university education that complies with the projects of the Productive Work axis.