Abstract

GOMEZ CONTRERAS, Jennifer Lorena; MONROY BERMUDEZ, Liliana de Jesús  and  BONILLA TORRES, Cristian Alberto. Characterization of pedagogical models and their relevance in a critical accounting education. Entramado [online]. 2019, vol.15, n.1, pp.164-189. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.1.5428.

This document identifies elements, actors and interests present in the most relevant pedagogical models in the academic literature, in contrast to what is applied in accounting education, in order to base a pedagogical model tending to a critical, analytical, active and proactive accounting education. For this, theories and pedagogical models are analyzed through of the authors most cited by researches books and thesis academics that investigate about the social necessities of the accounting professional activity focused in the researches that originate after the United States economic crisis the 2002 and the publications generated by multilateral organizations that guide the criteria's reliability and comparability of the accounting profession and information are reviewed, in order to support a pedagogical model tending to a critical, analytical, active and proactive accounting education. The conclusion of this study is that pedagogical models that could have a greater impact on the generation of critical, analytical, proactive and proactive accountants, are those that grant a main role to the student and focus on the training of individuals that allow the social and economic development of their environment.

JEL Classification: A22, I23.

Keywords : Theories of learning; pedagogical models; professional training; accounting education; critical counters..

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