Estudios de caso en educación contable: cómo identificarlos, usarlos y escribirlos
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Universidad Santo Tomás, Bogotá, Colombia
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Los estudios de caso, también llamados casos de enseñanza, son una estrategia didáctica que permite ir más allá de la educación tradicional de transmisión de conocimientos. Permiten analizar dilemas complejos, con varias soluciones posibles, contribuyendo a la formación de competencias profesionales clave como el análisis, la síntesis, la resolución de problemas y la comunicación. El objetivo de este artículo es sensibilizar a los académicos contables latinoamericanos sobre el potencial que tienen los estudios de caso. Con ello se espera que aumente su uso en las aulas de clase (presenciales y virtuales) y que aumente el número de casos escritos en la región. Una de las contribuciones para académicos interesados en escribir casos, es la descripción detallada de la estructura que estos documentos deben tener, siguiendo lineamientos 2024 de una de las revistas líderes en educación contable.
Case studies, also known as teaching cases, are a learning strategy that goes beyond the traditional model of knowledge transmission. They make it possible to analyses complex dilemmas with multiple possible solutions, helping students develop key professional skills such as analysis, synthesis, problem-solving, and communication. The aim of this article is to raise awareness among Latin American accounting academics about the potential of case studies. It is hoped that this will encourage their use in both in-person and online classrooms, as well as increasing the number of cases written in the region. One of the main contributions for academics interested in writing cases is the detailed description of the structure these documents should follow, based on the 2024 guidelines of a leading journal in accounting education.
Case studies, also known as teaching cases, are a learning strategy that goes beyond the traditional model of knowledge transmission. They make it possible to analyses complex dilemmas with multiple possible solutions, helping students develop key professional skills such as analysis, synthesis, problem-solving, and communication. The aim of this article is to raise awareness among Latin American accounting academics about the potential of case studies. It is hoped that this will encourage their use in both in-person and online classrooms, as well as increasing the number of cases written in the region. One of the main contributions for academics interested in writing cases is the detailed description of the structure these documents should follow, based on the 2024 guidelines of a leading journal in accounting education.
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América Latina, casos de enseñanza, Colombia, educación contable, estudios de caso, case studies, teaching cases, accounting education, Colombia, Latin America
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Derechos de autor 2025 Hugo A. Macias
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0