This is an outdated version published on 2023-03-22. Read the most recent version.

ANÁLISIS DE LOS CAMBIOS GENERADOS EN LA EDUCACIÓN CONTABLE POR EFECTO DE LA PANDEMIA COVID-19, UNA SRL

Authors

DOI:

https://doi.org/10.24054/face.v22i1.1484

Keywords:

Covid – 19, educación contable, competencias profesionales

Abstract

Este artículo es producto de una revisión sistemática de literatura y se denomina: análisis de los cambios generados en la educación contable por efecto de la pandemia Covid-19, una SRL, desarrollado en el año 2022 y tuvo como objetivo general el analizar los cambios que se han generado en la educación contable por efecto de la pandemia Covid-19. La metodología aplicada se basa en seis momentos para llegar a realizar la revisión sistemática de literatura con eficacia que son la formulación de las preguntas de investigación, fuentes a consultar aplicando la cadena de búsqueda, selección inicial de documentos, evaluación de calidad, extracción de datos, análisis y presentación del artículo. Los resultados expresan que la educación contable en su diseño, contenido, y procesos pedagógicos y didácticos hace énfasis en lo técnico instrumental, o enseñanza de estándares internacionales de diferentes tipos. Es claro que este modelo propende por formar un profesional contable para el mundo del trabajo. El entorno cada vez más competitivo, particularmente después de la pandemia de COVID-19, empuja a las organizaciones, incluidas las entidades educativas, a continuar desarrollando una ventaja competitiva sostenible para mantener el crecimiento y una presencia sólida en el mercado. Las universidades están en ese proceso de reinventarse y hacer ajustes estructurales para mantenerse activas en el mercado. Los estudiantes requieren ser formados con habilidades para toma de decisiones, puesto que la toma de decisiones se presenta en todos los niveles jerárquicos en mayor o menor medida. Innovar en la gestión de las empresas implica el aporte de todos los miembros de la organización que conlleva a lograr una ventaja competitiva. Esta innovación se ve afectada por el clima organizacional.

Downloads

Download data is not yet available.

References

Ashaari, M., Singh, K., Abbasi, G., Amran, A and Liebana-Cabanillas, F. (2021). Big data analytics capability for improved performance of higher education institutions in the Era of IR 4.0: A multi-analytical SEM & ANN perspective., Technol. Forecast. Soc. Change, vol. 173, no. August, p. 121119, doi: 10.1016/j.techfore.2021.121119.

Azlan, M., Singh, K., Singh, D., Ali, G., Amran, A. and Liebana-cabanillas, F. (2021). Technological Forecasting & Social Change Big data analytics capability for improved performance of higher education institutions in the Era of IR 4 . 0 : A multi-analytical SEM & ANN perspective ., Technol. Forecast. Soc. Chang., vol. 173, no. June, p. 121119, doi: 10.1016/j.techfore.2021.121119.

Albring, R. y Elder, S. (2020). Research initiatives in accounting education: Managing academic programs,” Issues Account. Educ., vol. 35, no. 4, pp. 61–74

Akinwale, O., Ababtain, Y y Olaopa, A. (2022). Gender perception of factors determining entrepreneurial interest among College of Business Students in Dammam, Saudi Arabia,” Int. J. Learn. Chang., vol. 14, no. 2, pp. 159–180

A. D. Rudyanto A., Utama S., Martani D., “Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency,” Soc. Responsib. J., vol. 18, no. 3, 2022, doi: 10.1108/SRJ-10-2020-0427.

A. Taschner and M. Charifzadeh, “Management accounting in supply chains – what we know and what we teach,” J. Account. Organ. Chang., vol. 16, no. 3, pp. 369–399, 2020, doi: 10.1108/JAOC-01-2019-0001.

A. Z. A. Nabil B., Srouji A., “Gender stereotyping in accounting education, why few female students choose accounting,” J. Educ. Bus., 2021, doi: 10.1080/08832323.2021.2005512

Bawack R. and Kala Kamdjoug, J. (2020). The role of digital information use on student performance and collaboration in marginal universities,” Int. J. Inf. Manage., vol. 54, doi: 10.1016/j.ijinfomgt.2020.102179.

Barac, K., Kirstein, M. and Kunz, R. (2021). Using peer review to develop professional competencies: an Ubuntu perspective,” Account. Educ., vol. 30, no. 6, pp. 551–577, doi: 10.1080/09639284.2021.1942089.

Blanka, C., Krumay, B. and Rueckel, D. (2022). The interplay of digital transformation and employee competency: A design science approach, Technol. Forecast. Soc. Change, vol. 178, no. December 2021, p. 121575, doi: 10.1016/j.techfore.2022.121575.

B. Thomsen, O. Muurlink, and T. Best, “Backpack Bootstrapping: Social Entrepreneurship Education Through Experiential Learning,” J. Soc. Entrep., vol. 12, no. 2, pp. 238–264, 2021, doi: 10.1080/19420676.2019.1689155.

Congreso de la República, Ley 43. 1990, p. 19. [Online]. Available: https://www.mineducacion.gov.co/1621/articles-104547_archivo_pdf.pdf

Chutivongse, N and Gerdsri, N. (2020). Creating an innovative organization: Analytical approach to develop a strategic roadmap guiding organizational development,” J. Model. Manag., vol. 15, no. 1, pp. 50–88, doi: 10.1108/JM2-05-2018-0067.

Corte Constitucional, Sentencia C-861. 2008, p. 16.

C. Hauser, A. Simonyan, and A. Werner, “Condoning Corrupt Behavior at Work: What Roles Do Machiavellianism, On-the-Job Experience, and Neutralization Play?,” Bus. Soc., vol. 60, no. 6, pp. 1468–1506, 2021, doi: 10.1177/0007650319898474.

Chaudhary, S. (2021). Implementation of digital strategy in higher educational institutions in India, Int. J. Bus. Glob., vol. 27, no. 2, pp. 248–272

De Villiers, R. (2021). Seven principles to ensure future-ready accounting graduates – a model for future research and practice, Meditari Account. Res., vol. 29, no. 6, pp. 1354–1380, doi: 10.1108/MEDAR-04-2020-0867.

D. García-Pérez-de-Lema, D. Ruiz-Palomo, and J. Diéguez-Soto, “Analysing the roles of CEO’s financial literacy and financial constraints on Spanish SMEs technological innovation,” Technol. Soc., vol. 64, no. July 2020, 2021, doi: 10.1016/j.techsoc.2020.101519.

D. Akella and N. Eid, “An institutional perspective on workplace incivility: case studies from academia,” Qual. Res. Organ. Manag. An Int. J., vol. 16, no. 1, pp. 54–75, 2021, doi: 10.1108/QROM-11-2019-1853.

Engineering, P. (2020). Consolidating core entrepreneurial Consolidating competences : toward a meta-competence framework, doi: 10.1108/IJEBR-02-2020-0079.

Farber Canziani B. and Welsh, D. (2021). How entrepreneurship influences other disciplines: An examination of learning goals, Int. J. Manag. Educ., vol. 19, no. 1, pp. 1–16, 2021, doi: 10.1016/j.ijme.2019.01.003.

Frick, H., Birt, J. and Waters, J. (2020). Enhancing student engagement in large management accounting lectures”, doi: 10.1111/acfi.12318.

Ferri, L. Spanò, R. and Ginesti, G. (2020). Ascertaining auditors intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy, doi: 10.1108/MEDAR-03-2020-0829.

F. J. K. Evans M.D., Irizarry J.L., “Disciplines, Demographics, & Expertise: Foundations for Transferring Professional Norms in Nonprofit Graduate Education,” Public Integr., 2022.

Giang. H. and Dung, L. (2021). The effect of internal corporate social responsibility practices on firm performance: the mediating role of employee intrapreneurial behaviour,” Rev. Manag. Sci., no. 0123456789, doi: 10.1007/s11846-021-00473-w.

Grunis, M., Golovanova, I. Kirilova, G., Levina, E. and Sizova, Z. (2021). Transformation of pedagogical communicative competence during creation digital online courses, Contemp. Educ. Technol., vol. 13, no. 1, pp. 1–13, 2021, doi: 10.30935/cedtech/9313.

G. Nguyen, L., O’Connell, B., Kend, M., Thi Pham, V., Vesty, “The likelihood of widespread accounting manipulation within an emerging economy,” J. Account. Emerg. Econ., vol. 11, no. 2, pp. 312–339, 2021.

Ibrahim, A., Elamer, A. y Ezat, A. (2021). The convergence of big data and accounting: innovative research opportunities,” Technol. Forecast. Soc. Change, vol. 173

IFAC International Federation of Accountants, “International Education Standard,” 2019. https://www.ifac.org/

J. Luis and F. Fern, “Infraestructura ética en pequeñas y medianas empresas : elementos procesables para influir en la importancia percibida de la ética,” pp. 1–23, 2021.

Kareem, W., Aziz, H., Maelah, K., Yunus, R., Alsheikh, Y., Alsheikh, A. (2021). The influence of accounting information systems, knowledge management capabilities, and innovation on organizational performance in Iraqi SMEs,” Int. J. Knowl. Manag., vol. 17, no. 2, pp. 72–103, 2021

Kaltenbaugh, L. and Parsons, J. (2021). Managing a successful cocurricular club: Practical experience outside the classroom, Sport Manag. Educ. J., vol. 15, no. 1, pp. 60–62, doi: 10.1123/SMEJ.2020-0032.

Kure, N., Nørreklit, H and Røge, K. (2020). Objective and results-based management of universities : Constructing reality or illusions ?,” no. April, pp. 1–27, doi: 10.1111/faam.12251.

K. Manindri, D. Silva, C. Sriyani, and D. S. Lokuwaduge, “Impacto de las prácticas de responsabilidad social corporativa en el compromiso de los empleados,” no. 2018, 2019.

K. Azlan, A., Lim, Ch., Shaian, “Intellectual Human Capital.pdf,” Int. J. Innov. ans Sustain. Dev., vol. 15, no. 1, pp. 75–96, 2021.

Luca G and Perano, M. (2020). Forty years of research on factors influencing ethical decision making : Establishing a future research agenda, J. Bus. Res., no. February, pp. 1–19, doi: 10.1016/j.jbusres.2020.07.006.

Mazzucato, M. (2020). La triple crisis del capitalismo. https://www.project-syndicate.org/commentary/covid19-crises-of-capitalism-new-state-role-bymariana-mazzucato-2020-03/spanish?barrier=accesspaylog

Ministerio de Educación Nacional, Resolución 3459. 2003, pp. 1–5. [Online]. Available: https://www.mineducacion.gov.co/1621/articles-85909_archivo_pdf.pdf

Mathisen, L. and Jørgensen, E. (2021). The significance of knowledge readiness for co-creation in university industry collaborations, Innov. Organ. Manag., vol. 23, no. 4, pp. 534–551, doi: 10.1080/14479338.2021.1882862.

Manita, R., Elommal, N., Baudier, P. and Hikkerova, L. (2019). The digital transformation of external audit and its impact on corporate governance, Technol. Forecast. Soc. Change, vol. 150, no. September 2019, p. 119751, doi: 10.1016/j.techfore.2019.119751.

M. S. S. Gollagari R., Beyene B.B., “Ethical Leadership and Students’ Satisfaction in Public Universities of Ethiopia: Mediating Role of Perceived Good Governance,” Int. J. Public Adm., 2022, doi: 10.1080/01900692.2022.2044859.

M. W. Barbosa and V. M. de Oliveira, “The Corporate Social Responsibility professional: A content analysis of job advertisements,” J. Clean. Prod., vol. 279, p. 123665, 2021, doi: 10.1016/j.jclepro.2020.123665.

M. Corrêa et al., “An analysis of the insertion of sustainability elements in undergraduate design courses offered by Brazilian higher education institutions: An exploratory study,” J. Clean. Prod., vol. 272, 2020, doi: 10.1016/j.jclepro.2020.122733.

N. Ermasova, “Cross-cultural issues in business ethics: A review and research agenda,” Int. J. Cross Cult. Manag., vol. 21, no. 1, pp. 95–121, 2021, doi: 10.1177/1470595821999075.

O. F. Atayah, E. De Negocios, U. De Abu, and D. Eau, “Auditoría e impuestos en el contexto de las tecnologías emergentes : un análisis retrospectivo , tendencias actuales y oportunidades futuras,” vol. 21, pp. 95–128, 2021.

P.-R. C. A. Núñez-Canal M., de Obesso M.D.L.M., “New challenges in higher education: A study of the digital competence of educators in Covid times,” Technol. Forecast. Soc. Change, vol. 174, 2022, doi: 10.1016/j.techfore.2021.121270.

R. Saha, Shashi, R. Cerchione, R. Singh, and R. Dahiya, “Effect of ethical leadership and corporate social responsibility on firm performance: A systematic review,” Corp. Soc. Responsib. Environ. Manag., vol. 27, no. 2, pp. 409–429, 2020, doi: 10.1002/csr.1824.

Sorola, M. (2021). Critical Perspectives on Accounting Q methodology to conduct a critical study in accounting : A Q study on accountants ’ perspectives of social and environmental reporting, Crit. Perspect. Account., no. June, p. 102355, doi: 10.1016/j.cpa.2021.102355.

Sarmiento, H. (2007). Retorno a la idea. Elementos metodológicos para la construcción de conceptos propedéuticos de investigación contable,” Lúmina, vol. 08, pp. 43–57

S. Scarpellini, L. M. Marín-vinuesa, and A. Aranda-us, “Capacidades dinámicas y contabilidad ambiental para la economía circular en las empresas,” vol. 11, no. 7, 2020, doi:

1108/SAMPJ-04-2019-0150.

S. Innocenti and M. Golin, “Human capital investment and perceived automation risks: Evidence from 16 countries,” J. Econ. Behav. Organ., vol. 195, pp. 27–41, 2022, doi: 10.1016/j.jebo.2021.12.027.

Singh, A. y Tewari, R. (2021). Modeling factors affecting online learning adoption: mediating role of attitude, Int. J. Educ. Manag., vol. 35, no. 7, pp. 1405–1420

S. Singh, S. Dhir, A. Gupta, V. Mukunda, and A. Sharma, “innovación : una revisión de la literatura con metanálisis,” 2020, doi: 10.1108/FS-03-2020-0021.

Thottoli. M. and Thomas, K. (2020). Characteristics of information communication technology and audit practices : evidence from India technology, doi: 10.1108/VJIKMS-04-2020-0068.

Universidad de Sevilla. (2020). Revisiones Sistemáticas de la literatura científica: conceptos fundamentales, https://bib.us.es/sites/bib3.us.es/files/boletin_18.pdf

V. J. García-Morales, R. Martín-Rojas, and R. Garde-Sánchez, “How to Encourage Social Entrepreneurship Action? Using Web 2.0 Technologies in Higher Education Institutions,” J. Bus. Ethics, vol. 161, no. 2, pp. 329–350, 2020, doi: 10.1007/s10551-019-04216-6.

Winborg J. and Hägg, G. (2022). The role of work-integrated learning in preparing students for a corporate entrepreneurial career, Educ. Train., 2022, doi: 10.1108/ET-05-2021-0196.

W. Rodgers, W. Y. Degbey, A. Söderbom, and S. Leijon, “Leveraging international R&D teams of portfolio entrepreneurs and management controllers to innovate: Implications of algorithmic decision-making,” J. Bus. Res., vol. 140, pp. 232–244, 2022, doi: 10.1016/j.jbusres.2021.10.053.

W. E. Donald, “Esforzarse por carreras de posgrado sostenibles Conceptualización a través de ecosistemas profesionales y el nuevo Baruch y Melanie J . Ashleigh Departamento de Administración , Escuela de Negocios de Southampton , Southampton , Re,” vol. 25, no. 2, 2020, doi: 10.1108/CDI-03-2019-0079.

Yeh, C., Lin, H., Wang, Y., Wang, S. y Lo, C. (2021). Investigating the relationships between entrepreneurial education and self-efficacy and performance in the context of internet entrepreneurship, Int. J. Manag. Educ., vol. 19, no. 3, p. 100565, doi: 10.1016/j.ijme.2021.100565.

Z. Mahmud, “Lógicas institucionales y variaciones de la práctica en los informes de sostenibilidad : evidencia de un campo emergente,” 2020, doi: 10.1108/AAAJ-07-201.

Published

2022-09-29 — Updated on 2023-03-22

Versions

How to Cite

Córdoba Martínez, J. X., Burbano Ruano, J. J., Villota Ortega, D. G., & Garcés Bolaños, N. F. (2023). ANÁLISIS DE LOS CAMBIOS GENERADOS EN LA EDUCACIÓN CONTABLE POR EFECTO DE LA PANDEMIA COVID-19, UNA SRL. FACE: Revista De La Facultad De Ciencias Económicas Y Empresariales, 22(1), 154–177. https://doi.org/10.24054/face.v22i1.1484 (Original work published September 29, 2022)

Issue

Section

Artículos

Similar Articles

You may also start an advanced similarity search for this article.