The training of an accounting professional requires knowledge and mastery of certain techniques that allow them to carry out their work in accordance with current needs. To analyze the training characteristics of accountants in Paraguay, this study presents an ontological framework, and a qualitative approach to review publicly available information on the graduate profile and study plan of the current offer in universities. The results of the analysis show important characteristics regarding the educational objective, technical/transversal skills, products and domains that stand out in the training of the accounting professional. In addition, the graduation profile and the training areas contemplated in the study plans are compared. A general training is observed, with a predominance of technical accounting and auditing skills, in addition to the areas of administration and operation, but a shortage of subjects that allow facing the digital change that today dominates trade and the world economy. The training of the accountant in Paraguay should accompany the required growth and development in different areas where their contribution is essential, in that sense it is important to analyze the skills that they must acquire in their training process.

The development of higher education in Paraguay has been exponential in terms of the number of institutions and academic programs offered. This growth, however, is under evaluation to ensure the quality of the programs and institutions. In the context of the examination, this article analyzes the main commitments of universities towards the academic community through the systematic analysis of public statements, classifying the universities mission and vision into an ontology of higher education. This technique allows to visualize those areas of greater or lesser emphasis in the development strategies declared by the Paraguayan universities. The systematic description of the impact aspiration of universities fosters the discussion around the key areas for the effectiveness in the execution of the strategic development plans of the country, the measurement of quality of the academic activities, and the main differences regarding the higher education in countries with greater socioeconomic development.