Characteristics that identify and constitute the distinctive features of the UFPS Public Accounting program

Abstract

The rapid transformation of the global economic environment, driven by regulatory standardization (IFRS) and the technological revolution, demands that accounting programs demonstrate their excellence and relevance. This article addresses the gap in the scientific literature regarding the systematic and empirical characterization of the distinctive features that confer identity and added value to academic offerings in regional contexts. The main objective of this research was to identify the academic, formative, and institutional characteristics that constitute the uniqueness of the accounting program at Francisco de Paula Santander University (UFPS). Methodologically, a quantitative approach was used with a descriptive and non-experimental research design. Data collection was carried out through a structured questionnaire with a Likert scale, ensuring validity through expert judgment and high reliability through Cronbach's alpha coefficient. The data were analyzed using descriptive statistical techniques to quantify the university community's perception of the study variables, structured according to three analytical axes: academic components, formative aspects, and institutional characteristics.

The results revealed that the program's distinctive features are manifested in the strong articulation of its pedagogical strategies with a graduate profile focused on the development of comprehensive professional competencies, especially in ethics and critical thinking. Likewise, it was confirmed that institutional support and the alignment of the university's mission with the needs of the surrounding community act as key elements for the program's competitive differentiation from other academic offerings. It is concluded that the identity of the Public Accounting program at UFPS is defined by the coherence between its curriculum design and its emphasis on holistic development. The study offers a synthesis of quality management approaches and provides concrete proposals or guidelines for continuous improvement, constituting a significant contribution to the field of Accounting and Finance by offering a comparative analysis model for identifying institutional quality.