Accounting research training: from statement to action

Accounting research has been thought as the basis of political subject formation. Nevertheless, researching remains as a marginal activity in the field, which is interpreted as the result of the didactics applied to its teaching. This article aims at understanding the educational intentions expresse...

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Main Authors: Ruiz Rojas, Gustavo Alberto, Reyes Ocampo, Jennifer Lizeth, Muñoz López, Sandra Milena
Format: Online
Language:spa
Published: Universidad Pedagógica y Tecnológica de Colombia 2014
Subjects:
Online Access:https://revistas.uptc.edu.co/index.php/praxis_saber/article/view/3001
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author Ruiz Rojas, Gustavo Alberto
Reyes Ocampo, Jennifer Lizeth
Muñoz López, Sandra Milena
author_facet Ruiz Rojas, Gustavo Alberto
Reyes Ocampo, Jennifer Lizeth
Muñoz López, Sandra Milena
author_sort Ruiz Rojas, Gustavo Alberto
collection OJS
description Accounting research has been thought as the basis of political subject formation. Nevertheless, researching remains as a marginal activity in the field, which is interpreted as the result of the didactics applied to its teaching. This article aims at understanding the educational intentions expressed through descriptive programs of research training courses and teaching methodologies. A qualitative analysis of them is developed by contrasting them with Wolgfang Klafki’s didactics theory and the accounting research training backgrounds published in Colombia. It was found that, although from the theoretical formation areas the need of a critical formation is recognized, in the methodological formation areas this idea becomes diluted. Likewise, from the teaching resources viewpoint, no actions ensure the achievement of the stated objectives.
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spelling oai:oai.revistas.uptc.edu.co:article-30012019-02-26T14:53:22Z Accounting research training: from statement to action La formación en investigación contable: de la declaración a la acción La formation de recherche en comptabilité: de la déclaration à l’action A formação em pesquisa contável: da declaração à ação Ruiz Rojas, Gustavo Alberto Reyes Ocampo, Jennifer Lizeth Muñoz López, Sandra Milena research didactics accounting education accounting research. didáctica de la investigación formación contable investigación contable. didactique de la recherche formation comptable recherche en comptabilité. didática da investigação formação contável pesquisa contável. Accounting research has been thought as the basis of political subject formation. Nevertheless, researching remains as a marginal activity in the field, which is interpreted as the result of the didactics applied to its teaching. This article aims at understanding the educational intentions expressed through descriptive programs of research training courses and teaching methodologies. A qualitative analysis of them is developed by contrasting them with Wolgfang Klafki’s didactics theory and the accounting research training backgrounds published in Colombia. It was found that, although from the theoretical formation areas the need of a critical formation is recognized, in the methodological formation areas this idea becomes diluted. Likewise, from the teaching resources viewpoint, no actions ensure the achievement of the stated objectives. La investigación contable se ha pensado como base para la formación de un sujeto político. Sin embargo se encuentra que la investigación continúa siendo una actividad marginal en el medio. Ello se interpreta como resultado de las didácticas aplicadas en su enseñanza. Comprender las intencionalidades formativas expresadas en las cartas descriptivas de los cursos de formación investigativa y las metódicas de enseñanza, es el objetivo de este artículo. Se desarrolla un análisis cualitativo de las mismas estableciendo una contrastación con la teoría didáctica de Wolgfang Klafki y los antecedentes sobre formación investigativa contable publicados en Colombia. Se encuentra que a pesar de que desde las áreas de formación teórica se acepta la necesidad de una formación crítica, esta aspiración se diluye en las de formación metodológica, y que desde el punto de vista de los medios de enseñanza, no hay acciones que garanticen el logro de los objetivos declarados.  La recherche en comptabilité a été considérée comme une base pour la formation d’un sujet politique. Toutefois il se trouve que la recherche continue à être une activité marginale dans ce milieu. Ce fait est interprété comme étant le résultat des didactiques appliquées dans cet enseignement. Comprendre les intentionnalités de formation exprimées dans les fiches descriptives des cours de formations en recherche et les méthodes d’enseignement, tel est l’objectif de cet article. Une analyse qualitative de celles-ci est développée en établissant une comparaison entre la théorie didactique de Wolgfang Klafki et les antécédents de la formation de recherche en comptabilité publiés en Colombie. L’on constate que, bien que l’on accepte la nécessité d’une formation critique depuis les domaines de formation théorique, cette aspiration se dissout dans celles des formations méthodologiques et que, d’un point de vue des moyens d’enseignement, il n’y a aucune action qui garantisse la réalisation des objectifs énoncés. A pesquisa contável tem-se pensado como base para a formação de um sujeito político. Porém, encontra-se que a pesquisa continua a ser uma atividade periférica neste entorno. Isto se interpreta como resultado das didáticas aplicadas no seu ensino. Compreender as intencionalidades formativas expressadas nas cartas descritivas dos cursos de formação investigativa e as metodologias de ensino é o objetivo deste artigo. Desenvolve-se uma análise qualitativa daquelas, estabelecendo uma oposição com a teoria didática de Wolgfang Klafki e os antecedentes sobre formação investigativa contável na Colômbia. Encontra-se que, embora desde as áreas de formação se aceita a necessidade de uma formação crítica, este anseio se dilui nas de formação metodológica, e que desde o ponto de vista dos médios de ensino, não tem ações que garantam o logro dos objetivos declarados. Universidad Pedagógica y Tecnológica de Colombia 2014-01-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://revistas.uptc.edu.co/index.php/praxis_saber/article/view/3001 10.19053/22160159.3001 Praxis & Saber; Vol. 5 No. 9 (2014): Didáctica, Formación y Evaluación; 189 - 210 Praxis & Saber; Vol. 5 Núm. 9 (2014): Didáctica, Formación y Evaluación; 189 - 210 Praxis & Saber; Vol. 5 No 9 (2014): Didáctica, Formación y Evaluación; 189 - 210 Praxis & Saber; V. 5 N. 9 (2014): Didáctica, Formación y Evaluación; 189 - 210 Praxis & Saber; v. 5 n. 9 (2014): Didáctica, Formación y Evaluación; 189 - 210 2462-8603 2216-0159 spa https://revistas.uptc.edu.co/index.php/praxis_saber/article/view/3001/2729 https://revistas.uptc.edu.co/index.php/praxis_saber/article/view/3001/html
spellingShingle research didactics
accounting education
accounting research.
didáctica de la investigación
formación contable
investigación contable.
didactique de la recherche
formation comptable
recherche en comptabilité.
didática da investigação
formação contável
pesquisa contável.
Ruiz Rojas, Gustavo Alberto
Reyes Ocampo, Jennifer Lizeth
Muñoz López, Sandra Milena
Accounting research training: from statement to action
title Accounting research training: from statement to action
title_alt La formación en investigación contable: de la declaración a la acción
La formation de recherche en comptabilité: de la déclaration à l’action
A formação em pesquisa contável: da declaração à ação
title_full Accounting research training: from statement to action
title_fullStr Accounting research training: from statement to action
title_full_unstemmed Accounting research training: from statement to action
title_short Accounting research training: from statement to action
title_sort accounting research training from statement to action
topic research didactics
accounting education
accounting research.
didáctica de la investigación
formación contable
investigación contable.
didactique de la recherche
formation comptable
recherche en comptabilité.
didática da investigação
formação contável
pesquisa contável.
topic_facet research didactics
accounting education
accounting research.
didáctica de la investigación
formación contable
investigación contable.
didactique de la recherche
formation comptable
recherche en comptabilité.
didática da investigação
formação contável
pesquisa contável.
url https://revistas.uptc.edu.co/index.php/praxis_saber/article/view/3001
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