The study focuses its analysis on the perceptions of public accounting students at the Bello headquarters of the University Corporation Minuto de Dios UNIMINUTO, since it is important to carry out this approach in order to improve the processes that are currently taking place at headquarters.This arises as a result of the project "Impact of the professional practices of the students of the program of Public Accounting of UNIMINUTO -Beautiful Headquarters in the Business Sector in the years 2018 and 2019" which was carried out by means of a qualitative Manrique y Cañas (2022).Reflexiones del proceso… [140] research with a descriptive approach, where a bibliographic search was carried out using primary sources, then the analysis of the results was carried out by means of a categorization matrix for the reflection of some key criteria in the research, interviews were conducted with program students with in order to determine their perception of the process in question.With the analysis carried out, it can be seen that there are strengths to be highlighted in the process, but there are also aspects to be improved in the company-university articulation to achieve comprehensive training in student practices.