Remote internships in college accounting students as an alternative to confinement: An approach

Abstract

Introduction. Professional practices are a process of university extension that allows the
strengthening of competences in young university students. The relationship between university and companies has been distant, depending on its purposes, however, in the face of changes in modern processes, transformations have occurred. Objective. To demonstrate the construction of the State of the Art around remote professional practices in accounting university students as an alternative to confinement. Materials and methods. The research was developed through the systematization of information derived from the implementation of the logical framework methodology for the construction of the state of the art. Results. The transformations that the professional practices have through confinement led to the adaptation of the exercise through virtual processes, thereby allowing the democratization of the opportunities of professional practice not only in the local context but also the international one. Conclusion. It is expected that, with the adaptations within the face-to-face university dynamics, the professional practice can continue to be promoted from the virtual stage, likewise, the lines of development of the continuity of the research were drawn, determining its transformations in the axiological, formative and socio-productive.