Human capital and soft skills. Case Study: CUN public accounting students Capital humano y habilidades blandas. Estudio de Caso: estudiantes de Contaduría pública de la CUN

Abstract

This study makes a revision related to the necessity of soft skills in the development of human capital within organizations, taking as the case of study the students of a public accountancy program of a university, with the goal of identifying the principal needs in the development of these competences. This is a mixed investigation, of exploratory-kind. It starts with a bibliographic revision of publications about the development of soft skills, and their relation with knowledge management in the human and relational capital. Up next, there is an exploration of the soft skills in the students of the public accountancy of Corporación Unificada Nacional de Educación Superior, cun, to identify the main needs of the students regarding this topic. In contrast, the study allows visualizing the redirection of efforts with the target of creating strategies that help to develop these soft skills, as another step in the built-of formation of the students, into the institutional culture. The last, implies a commitment of all the academic community in the creation of professional accountants that reflects the inner principles of the cun institution.