Didácticas en la formación del contador público colombiano 2000-2015: una aproximación a partir de las publicaciones

The general objective of this work was to characterize the didactics applied in accounting professional training in Colombia from 2000 to 2015. To ful­fill this purpose, a descriptive study was developed, based on a qualitative methodology called “Narrative Review”, which was applied in two phases o...

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Autores:
Acosta Sahamuel, Martha Giovanna
Barrios Pulido, Sandra Milena
Valero Zapata, Gloria Milena
Tipo de recurso:
Fecha de publicación:
2019
Institución:
Universidad Santo Tomás
Repositorio:
Universidad Santo Tomás
Idioma:
spa
OAI Identifier:
oai:repository.usta.edu.co:11634/41283
Acceso en línea:
https://revistas.usantotomas.edu.co/index.php/activos/article/view/5320
Palabra clave:
Didactics
pedagogical tendency
didactic tendency
accounting training
accounting education
didáctica
corriente pedagógica
corriente didáctica
formación contable
educación contable
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:The general objective of this work was to characterize the didactics applied in accounting professional training in Colombia from 2000 to 2015. To ful­fill this purpose, a descriptive study was developed, based on a qualitative methodology called “Narrative Review”, which was applied in two phases on the academic and scientific documents published in Colombian accounting and education journals, as well as in the reports of the National Meeting of Public Accounting Teachers. The results yielded 98 documents in the first phase, while in the second, 31 were found, of which 42% corresponded to reflection articles; On the other hand, the tendencies of didactics: active and cognitive, were the most representative tendencies, with 36% of the docu­ments each, finally it was found that 90% of the publications object of study in the accounting field suffer from an exercise of pedagogical conceptual appropriation and therefore of clarity about a particular didactic tendency.