ANÁLISIS DE LOS CAMBIOS GENERADOS EN LA EDUCACIÓN CONTABLE POR EFECTO DE LA PANDEMIA COVID-19, UNA SRL
DOI:
https://doi.org/10.24054/face.v22i1.1484Keywords:
Covid – 19, educación contable, competencias profesionalesAbstract
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.
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