The professional competences of the master in Managerial Accounting

The purpose of the article was to reveal the professional competences of the master in Managerial Accounting formulated from the results of the diagnosis carried out, according to the requirements of the University System of Accreditation Programs (SUPRA, by its Spanish initials), and as part of the self-evaluation towards continuous improvement. The authors executed the research in a process of participatory action research, through a system of meetings and methodological exchanges developed with teachers, tutors, employers, graduates and students of the master's program. As conclusions, it is stated that the professional competences presented, constituted a way to evaluate the relevance and the impact of the master's program, in relation to the social commitment of the profession.