Analysis of the changes generated in accounting education due to the Covid-19 pandemic, an srl.
DOI:
https://doi.org/10.24054/face.v22i1.1484Keywords:
Covid-19, accounting education, professional skillsAbstract
This article is the product of a systematic literature review and is called: analysis of the changes generated in accounting education due to the effect of the Covid-19 pandemic, an SRL, developed in the year 2022 and its general objective was to analyze the changes that have been generated in accounting education due to the effect of the Covid-19 pandemic. The methodology applied is based on six moments to effectively carry out the systematic literature review, which are the formulation of research questions, sources to be consulted by applying the search chain, initial selection of documents, quality assessment, data extraction, analysis and presentation of the article. The results show that accounting education in its design, content, and pedagogical and didactic processes emphasizes the technical instrumental, or teaching of international standards of different types. It is clear that this model aims to train a professional accountant for the world of work. The increasingly competitive environment, particularly after the COVID-19 pandemic, pushes organizations, including educational entities, to continue developing a sustainable competitive advantage to maintain growth and a solid presence in the market. Universities are in the process of reinventing themselves and making structural adjustments to remain active in the marketplace. Students need to be trained with decision-making skills, since decision-making is present at all hierarchical levels to a greater or lesser extent. Innovating in the management of companies implies the contribution of all members of the organization that leads to achieving a competitive advantage. This innovation is affected by the organizational climate.
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