Accounting Research as a didactic tool for a accounting teaching

Authors

  • Valeria Gisela Perez Facultad de Ciencias Económicas. Universidad Nacional del Litoral. Argentina.
  • Germán R. Pinto Perry Facultad de Administración y Economía. Universidad de Santiago de Chile. Chile.

Keywords:

Accounting research, university teaching, accounting education.

Abstract

This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.

Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating) the skill and competence that research can bring to professional training in university classrooms.

The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.

Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.

 

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Author Biographies

Valeria Gisela Perez, Facultad de Ciencias Económicas. Universidad Nacional del Litoral. Argentina.

Docente e Investigadora - Departamento de Contabilidad e Impuestos de la Fac. de Ciencias Económicas de la Universidad Nacional del Litoral. Doctoranda Doctorado en Contabiliad (UNR). Mg (c) Docencia Universitaria (UNL); Especialista en Contabilidad y Auditoría (UNL). Lineas de Investigación: Medición Contable, Metodología de la Investigación Contable, Docencia Universitaria.

Germán R. Pinto Perry, Facultad de Administración y Economía. Universidad de Santiago de Chile. Chile.

Docente e Investigador - Departamento de Contabilidad y Auditoría de la Fac. de Administración y Economía de la Universidad de Santiago de Chile. Doctorando en Doctorado en Ciencias de la Administración (USACH). Mg en Planificación Tributaria. Postitulado en Legislacion Tributaria . Lineas de Investigación: Epistemología Contable, Metodología de la Investigación Contable, Tributación.

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Published

2016-06-01

How to Cite

Perez, V. G., & Pinto Perry, G. R. (2016). Accounting Research as a didactic tool for a accounting teaching. Ciencias Administrativas, (7). Retrieved from https://revistas.unlp.edu.ar/CADM/article/view/2037

Issue

No. 7 (2016): January - June

Section

Essays

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