Serviços Personalizados
Journal
Artigo
Indicadores
- Citado por SciELO
- Acessos
Links relacionados
- Citado por Google
- Similares em SciELO
- Similares em Google
Compartilhar
Revista Facultad de Ciencias Económicas: Investigación y Reflexión
versão impressa ISSN 0121-6805
Resumo
LEON PAIME, EDISON FREDY e RONCANCIO, ANGEL DAVID. ACCOUNTING BASIS: AN APPROXIMATION FROM ITS CONTENTS AND COURSEBOOKS. Rev.fac.cienc.econ. [online]. 2008, vol.16, n.2, pp.189-210. ISSN 0121-6805.
This study identified some elements and considerations professors take into account when structuring accounting basis and selecting coursebooks. This semi-structured interview process conducted identified that trust and tradition are the rule when selecting coursebooks. This study also shows that the first accounting courses face problems such as the prevalence of finance accounting technical knowledge over other types of knowledge; the lack of correlation between the contents taught and the new Quality Exam for Higher Education Students model (ECAES for its initials in Spanish); the reproduction of accounting teaching schemata based on tradition and authority; and the inexistence of textbooks that meet the new contexts of accounting teaching
Palavras-chave : accounting; accounting rudiments; teachers; textbooks.