The challenge of Accounting Education

被引:0
作者
Moreira Basurto, Clemente Aladino [1 ]
Cordova Herrera, Carlos Vicente [1 ]
机构
[1] Univ Guayaquil, Guayaquil, Ecuador
来源
REVISTA PUBLICANDO | 2015年 / 2卷 / 05期
关键词
accounting education; ethics training; accounting;
D O I
暂无
中图分类号
G40 [教育学];
学科分类号
040101 ; 120403 ;
摘要
An exploratory study to verify the existence of 385 papers related to the subject of accounting education work was performed. From this preliminary study we proceeded to the analysis of the different items found systematizing trends reported in research on accounting education, focusing on programs at university level. It was found that the challenge of accounting education starts from realistic considerations regarding the change in accounting practice and summarized in: a) The relationship of accounting with the social and political reality of the country. b) The urgent need to consider ethics training counter based on cases and the role assumed by the counter not only as a watchdog, but also in the transformation of social reality. c) The need to strengthen the theoretical aspects of accounting The research not only allowed the characterization of these factors, but also to analyze the trends reported in the revised literature the past five years. The urgency to investigate and publish experiences with the methodological aspects of accounting education and the perception of students was determined.
引用
收藏
页码:300 / 308
页数:9
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