Los sectores económicos se desarrollan en un entorno competitivo, con estructuras organizacionales y procesos cada vez más complejos; las principales causas encuentran su origen en la globalización económica y el entorno turbulento e incierto que propician la necesidad de generar ventajas competitivas para subsistir en el mercado; panorama que se presenta a través de la situación que prevalece en las Pequeñas y Medianas Empresas (PyMES) en México. El presente documento tiene como objetivo realizar un análisis teórico comparativo de los factores que determinan el nivel de gestión financiera empresarial en las PyMES a fin de que a partir de los puntos de coincidencia de diversas investigaciones empíricas se planteen aspectos clave que han de permitir el diagnóstico situacional financiero y se realicen cambios pertinentes para alcanzar un nivel de competitividad financiera que les signifique ventajas y supervivencia en el mercado. Como resultado del análisis crítico y de contenido se obtiene un marco conceptual de factores de gestión financiera integral en el que se identifican  dimensiones e indicadores de la metodología para el análisis de la gestión financiera que determina la situación y nivel de gestión con el propósito de transformar las PyMES y en consecuencia incrementar su competitividad.

This study identifies the factors and aspects that can be improved during the tutorial accompaniment towards the terminal efficiency of accountancy and administration students registered in the distance education system of the DACEA UJAT, under a qualitative-quantitative approach method. This results in a proposal based on the convergence of two types of tutoring given to the student, through the implementation of a follow-up process for both face-to-face tutoring for students who are attended in the first year and a half in the Education Centers Distance located in the municipalities and those that are served through a web application for not having chosen that option to enter and their attention is completely virtual.

The elements that we knew in the Universities in which large groups of students were summoned ceased to be operable. The systems based on face-to-face and distance education were strongly ascending but at a slow pace. The present study had the purpose of recognizing the context, scenarios and challenges experienced after the pandemic confinement that give way to the consideration of moving from the traditional classroom to hybrid education. For this purpose, a non-experimental, exploratory, descriptive and quantitative research was carried out under a conceptual, theoretical and observational methodology, which allowed the application of an instrument with validity and reliability that measured, according to the criterion of perception. The results show the achievements expressed by the students, where they highlighted the degree of contribution of the didactic strategies, as well as the contribution to the comprehension, analysis and debate, emphasizing the collaborative conception and that an adequate personalized feedback was provided by the teacher. The great challenges to be faced in relation to the implementation of a hybrid classroom model, let's consider transforming an educational model into a hybrid one that allows to effectively harmonize both face-to-face and distance students, with the support of online materials and resources. Considering the factor of opportunity and equity towards students, finally the latent threat of insufficient resources that generates uncertainty for proper academic planning.

Environmental education emerges as a crucial need in today’s circumstances, in academic contexts such as universities, it implies introducing environmental contents and criteria in the corpus of knowledge, skills, attitudes and values outlined in the curricula, which could allow the students to perform professionally in environmental schemes and circumstances. The objective of this essay is to analyze: 1) The insertion of the issue of Sustainable Development in Public Accounting, and 2) To identify the different possible approaches to Sustainable Development in the curricula. The environmental framework represents an innovation in the curricula development, since it highlights not only the human being as an individual and the society as important participants in this issue, but also the global environment in a double role, both as a partaker and a mediating element for a new society, Chacón, 2004 quoted by (Cóndor, 2018). Starting from the fact that universities have included the environmental framework in their programs and as part of their quality standards, we analyze how sustainability is insert in the Public Accounting Degree since the curriculum was restructured in 2015 (DACEA-UJAT. LCP. 206). An exploratory analysis is undertaken, to compare UJAT with other universities in Mexico by identifying indicators that represent the insertion of this framework with a transversal design among institutions and their curricula. The main goal is to strengthen the outline and contents of the subject Accounting for Sustainability.