El objetivo de esta revisión es destacar la importancia de los valores que se construyen como resultado de la relación entre Dios y el hombre. Los valores son experiencias que provienen de múltiples fuentes, y pueden ser objetivas o subjetivas. Esto crea una corriente social opresiva de valores dominantes, aceptados por exigencia cultural con los cuales uno podría no estar identificado. Los valores experimentados bajo el dominio del individualismo deconstruyen la civilización, porque el ser humano no es autónomo ni solitario. Su razón de ser es la comunidad. La conducta empresarial supervive en sociedad, por tanto, se requiere vínculos fuertes y estos únicamente se encuentran en la relación Dios-hombre.

The goal of this review is to highlight the importance of the values that are built as a result of the relationship between God and man. Values are experiences that come from multiple sources, and can be objectives and subjectives. This creates an oppressive social thought of dominant values, accepted by the cultural demand with which one could not be identified. The experienced values under the domination of individualism deconstructed the civilization, because the human being is not autonomous or a lonely creation. His being reason is the community. The business behavior survives in the society, therefore requires strong links and these are only found in the man's relationship with God.

The goal of this review is to highlight the importance of the values that are built as a result of the relationship between God and man. Values are experiences that come from multiple sources, and can be objectives and subjectives. This creates an oppressive social thought of dominant values, accepted by the cultural demand with which one could not be identified. The experienced values under the domination of individualism deconstructed the civilization, because the human being is not autonomous or a lonely creation. His being reason is the community. The business behavior survives in the society, therefore requires strong links and these are only found in the man's relationship with God.

El presente trabajo de investigación tiene como objetivo determinar cómo se relacionan El currículo basado en valores y la formación profesional del Contador Público en la Universidad Peruana Unión-Filial Tarapoto. Los valores ha sido una fortaleza institucional y fundacional de la universidad y en sus tres sedes: Lima, Juliaca y Tarapoto, donde se ha venido desarrollando la influencia formacional de los valores.