Abstract
The process of adoption of international standards, has led to respond to the constant demands of a globalized world and educational institutions to train professionals that can be able to assume new challenges, generating motivation and capacity for continuous learning, to new organizational situations of national and international environment. This study compares two universities that offer an Accounting Program in South America, Santo Tomas University located in Tunja (Colombia and the San Pablo University situated in Arequipa (Peru) which allow us to make a comparison on aspects such as quality, curricula, complementary studies and impact on its graduates. For its execution instruments were applied to students and graduates from each university, the information after being processed and evaluated led us to obtain results that highlight the strengths and limitations of both universities. It was determined that being Catholic universities, humanistic sense is reflected in their curricula, professional and social practices, highlighting their sense of social responsibility. It is important to say that although both universities have made changes in their curricula, they still have differences which generate difficulties to the student mobility.