Análisis de las concepciones y estrategias de la investigación formativa para programas de contaduría pública en Colombia

Abstract

This doctoral dissertation highlights issues related to the research led teaching strategies in Accountancy Schools in Colombia, considering that most of the previous studies in this context lack of cross-sectional perspectives on the subject and this problem needs to be filled from a more comprehensive approach. The research aims to analyze the approaches and strategies of research led teaching that pursue the development of critical thinking and take into account the professional and social needs of current and former students. A qualitative critical and social approach was applied to this research, using a multiple case study methodology based on documentary review and focus groups. The categories that were used to analyze the research led teaching topic in this study are linked to its conceptualization, aims, critical thinking as a purpose, strategies, roles, and problems that arises from those subtopics. Regarding to the research led teaching strategies it is possible to identify cross-sectional ones associated to critical reading practices, debate, academic writing, seminars, research meetings, workshops, forums, games, simulations, analytic assignments, case study, problematization, questions design and students acting as peer reviewers. Other strategies were also identified as a complement to the main ones stated before, such as research mentoring, participating in academic conferences and consortia, among others. The findings suggest that the execution of research led teaching activities depends on the aims of each academic program, whether it privileges the development of a research oriented accounting professional or the use of research to strengthen other accounting professional abilities.