Caracterización de los semilleros de investigación en los programas de contaduría pública en Colombia

This article was developed from the interest to know the aspects that identify the seedbeds of the faculties of public accounting in the country, regarding its members, research lines, productivity, financing and training. A sample of the academic programs at national level was taken as basis, and a...

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Autores:
Hoyos Calderón, Mayra Alejandra
Rocha Rodríguez, Maritza
Duque Cruz, Oscar Yamith
Rodríguez Garay, Jeniffer Paola
Gómez Ramírez, Sonia Milena
Leiva Soto, Paola Andrea
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad Santo Tomás
Repositorio:
Universidad Santo Tomás
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41226
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/2802
Palabra clave:
Costs accounting
management accounting
direct or variable costing methods
full or absorption costing methods
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:This article was developed from the interest to know the aspects that identify the seedbeds of the faculties of public accounting in the country, regarding its members, research lines, productivity, financing and training. A sample of the academic programs at national level was taken as basis, and a quantitative and qualitative methodological approach was used, through two models of surveys addressed to teachers and students. This allowed us to identify the main features of a total of twenty active research seedbeds.