Prácticas docentes que construyen saber contable en la Facultad de Contaduría Pública de la Universidad Santo Tomás
Teaching practices to build accounting knowledge in the School of Accounting at the University Santo Tomás.
Abstract (en)
This document proposes a theoretical understanding of the meanings of accounting knowledge through the presentation of the various theories and research proposals which have been part of the accounting thought throughout history. In the same way, it suggests the inclusion of the “Teaching Practices” concept which has had a great impact and transcendence in the field of education, in order to propose a descriptive qualitative research study designed to understand teachers’ performance in the classroom of the Faculty of Public Accounting of Santo Tomás University, their methodological strategies and their opinions about knowledge training and the
accounting work of future professionals. This goal was achieved through classroom monitoring, syllabus analysis and interviews with teachers who took part in the research. Among the main findings are the personal interest and concern of the teachers to include in their classes the necessary theoretical foundation for further technical applications and also how their methods are consistent with their professional and academic stance.
Abstract (es)
Este documento propone hacer una comprensión teórica de los significados del saber contable por medio de la exposición de las distintas teorías y propuestas investigativas que han formado parte del acervo y pensamiento contable a lo largo de la historia. De igual manera, sugiere comprender el concepto de ‘práctica docente’ como una de la acciones sociales de mayor incidencia y trascendencia en el campo de la educación, para así plantear una investigación cualitativa de corte descriptivo que permita conocer el actuar de los docentes de la Facultad de Contaduría Pública de la Universidad Santo Tomás en aula, sus estrategias metodológicas y sus opiniones respecto a la formación en el saber y el hacer contable de futuros profesionales. El objetivo se logró gracias a la observación de clase, el análisis de los syllabus y las entrevistas realizadas a los docentes que participaron. Entre de los principales resultados se identifican el interés personal y la preocupación de los docentes por trabajar en sus aulas la fundamentación teórica necesaria para las posteriores aplicaciones técnicas y cómo sus metodologías son congruentes con sus posiciones profesionales y académicas.
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