Needs of the accounting conceptual foundations of the financial area in the students of business administration.

This article answers and gives solutions to a series of hypothesis presented by instructors of theFinancial Accounting area, which express the idea that the teaching-learning methodologies used inaccounting are not the most adequate, and this has as consequence that students forget concepts whichwill be used in future courses.To develop this work we started from a context of philosophy of accounting. Then, pedagogicalmodels and teaching methodologies were reviewed in order to establish the ones which best fitted foraccounting. Later, a diagnosis of the present situation of the business administration program of Universidaddel Norte was made. Firstly, the importance of accounting in the financial and accountingareas was determined; secondly, the concepts required for superior courses were identified, as well asthe instructors’ opinion regarding topic command by students. Finally, students’ level of appropriationof these concepts was meosured, pointing at the causes of the deficiencies present in them with the aimof answering instructors’ hypotheses.

• Autores: Leonor Cabeza de Vergara; Jaime Castrillón Cifuentes
• Fecha de publicación: 2011
• Institución: Universidad del Norte
• Repositorio: Repositorio Uninorte
• Idioma: spa
• OAI Identifier: oai:manglar.uninorte.edu.co:10584/4851
• Acceso en línea: http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3596; http://hdl.handle.net/10584/4851
• License: http://purl.org/coar/access_right/c_abf2