aspg-26-2183-1792476816 20261020061336 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group Journal of Social Problems Research JSPR 2995-3200 2023 2 2 Mauricio Amat Abreu UNIANDES. Puyo. Cel. 0982327042. Dunia Cruz Velázquez UNIANDES. Puyo. Cel. 0995142151. The formation of values ​​has been a constant concern of humanity in the course of history through different theoretical positions and nowadays it has become a dilemma of vital importance for the education of the new generations, manifesting itself in a crisis of values ​​in some spheres of society. The objective of the research was to develop educational strategies to strengthen the value systems linked to morality, expressed in the interests and motivations of university students pursuing the Accounting Audit and Business Administration careers through the subjects received and their link with the social reality, in Uniandes Puyo extension, offering from its learning axiological sources such as friendship, moral ethics, generosity, solidarity, honesty, responsibility, respect, tolerance and cooperation. The study was developed on a descriptive basis, using methods, techniques and instruments, documentary analysis, interview, survey and direct observation. In conclusion the proposal, contributed to strengthen the integral formation and values ​​of the students. 2023 41 48 2183 https://creativecommons.org/licenses/by/4.0/ 10.54216/JSPR.020205 https://www.americaspg.com/journal/26/article/2183 https://www.americaspg.com/storage/01698245217.pdf