Accounting training research at universities of Tunja
In the years 2010 to 2015, a study on formative research in public accounting programs of higher education institutions in the city of Tunja, Colombia, was made. The research assumes the qualitative and descriptive approach. The results show that the training of public accountants in Tunja, is frame...
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Universidad Pedagógica y Tecnológica de Colombia
2019
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| Online Access: | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10014 |
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| author | Molina-Hurtado, Yudy Alexandra Fonseca-Gordillo, José Eustacio |
| author_facet | Molina-Hurtado, Yudy Alexandra Fonseca-Gordillo, José Eustacio |
| author_sort | Molina-Hurtado, Yudy Alexandra |
| collection | OJS |
| description | In the years 2010 to 2015, a study on formative research in public accounting programs of higher education institutions in the city of Tunja, Colombia, was made. The research assumes the qualitative and descriptive approach. The results show that the training of public accountants in Tunja, is framed in areas such as auditing, finances, taxation, international financial reporting standards and costs. The predominant tendencies are auditing and finance, reflecting the articulation with the global economic policies that over time have led the way within the construction of curriculum, guaranteeing updated and quality training processes. In the same way, the research process represents a low percentage in relation to the other options to choose a professional degree, such as internships and specialization or master's courses related to the field of study. In conclusion, there is still a long way to go in the field of formative accounting research, so that proposals are generated to strengthen its praxis in the area of influence of the universities. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-10014 |
| institution | Revista de Investigación, Desarrollo e Innovación (RIDI) |
| language | spa |
| publishDate | 2019 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-100142023-11-24T21:38:22Z Accounting training research at universities of Tunja La investigación formativa contable en universidades de Tunja Molina-Hurtado, Yudy Alexandra Fonseca-Gordillo, José Eustacio accounting research; degree projects; universities; public accounting; research training investigación contable; proyectos de grado; universidad; contaduría pública; formación investigativa In the years 2010 to 2015, a study on formative research in public accounting programs of higher education institutions in the city of Tunja, Colombia, was made. The research assumes the qualitative and descriptive approach. The results show that the training of public accountants in Tunja, is framed in areas such as auditing, finances, taxation, international financial reporting standards and costs. The predominant tendencies are auditing and finance, reflecting the articulation with the global economic policies that over time have led the way within the construction of curriculum, guaranteeing updated and quality training processes. In the same way, the research process represents a low percentage in relation to the other options to choose a professional degree, such as internships and specialization or master's courses related to the field of study. In conclusion, there is still a long way to go in the field of formative accounting research, so that proposals are generated to strengthen its praxis in the area of influence of the universities. Se presenta un estudio sobre la investigación formativa en los programas de Contaduría Pública, de las Instituciones de Educación superior de la ciudad de Tunja, Colombia, en el periodo 2010 a 2015. La investigación asume el enfoque cualitativo, de tipo descriptivo. Los resultados develan que la formación de los Contadores Públicos en Tunja, se encuentra enmarcada en áreas como: Auditoría, Finanzas, Tributaria, Normas Internacionales de Información Financiera, y Costos. Las tendencias predominantes son auditoría y finanzas, reflejando la articulación con las políticas económicas globales que con el tiempo han marcado la pauta dentro de la construcción de mallas curriculares, garantizando procesos formativos actualizados y de calidad. Asimismo, el proceso investigativo representa un porcentaje bajo en relación con las demás opciones para optar al título profesional, como son: pasantías y cursos en un programa de especialización o maestría, afines al campo de formación. Se concluye que queda un largo trayecto por recorrer en el ámbito de la investigación formativa contable, de modo que se generen propuestas para fortalecer su praxis en el área de influencia de las Universidades. Universidad Pedagógica y Tecnológica de Colombia 2019-08-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/xml https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10014 10.19053/20278306.v10.n1.2019.10014 Revista de Investigación, Desarrollo e Innovación; Vol. 10 No. 1 (2019): Julio-Diciembre; 93-106 Revista de Investigación, Desarrollo e Innovación; Vol. 10 Núm. 1 (2019): Julio-Diciembre; 93-106 2389-9417 2027-8306 spa https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10014/8453 https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10014/9716 Derechos de autor 2019 REVISTA DE INVESTIGACIÓN, DESARROLLO E INNOVACIÓN |
| spellingShingle | accounting research; degree projects; universities; public accounting; research training investigación contable; proyectos de grado; universidad; contaduría pública; formación investigativa Molina-Hurtado, Yudy Alexandra Fonseca-Gordillo, José Eustacio Accounting training research at universities of Tunja |
| title | Accounting training research at universities of Tunja |
| title_alt | La investigación formativa contable en universidades de Tunja |
| title_full | Accounting training research at universities of Tunja |
| title_fullStr | Accounting training research at universities of Tunja |
| title_full_unstemmed | Accounting training research at universities of Tunja |
| title_short | Accounting training research at universities of Tunja |
| title_sort | accounting training research at universities of tunja |
| topic | accounting research; degree projects; universities; public accounting; research training investigación contable; proyectos de grado; universidad; contaduría pública; formación investigativa |
| topic_facet | accounting research; degree projects; universities; public accounting; research training investigación contable; proyectos de grado; universidad; contaduría pública; formación investigativa |
| url | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/10014 |
| work_keys_str_mv | AT molinahurtadoyudyalexandra accountingtrainingresearchatuniversitiesoftunja AT fonsecagordillojoseeustacio accountingtrainingresearchatuniversitiesoftunja AT molinahurtadoyudyalexandra lainvestigacionformativacontableenuniversidadesdetunja AT fonsecagordillojoseeustacio lainvestigacionformativacontableenuniversidadesdetunja |
