The aim of this paper is to analyze the differences that exist in the field of accounting in Mexico between competences training offered by universities and demands concerning the labor market, focused on knowledge, skills and values. The results obtained in this study show a significant degree of separation between competences training received by the accountants newly graduated from the universities and the current demands of the labor market. It is important to note that other education environment variables could be taken into account to be included in future studies following this paper.