El objetivo de este artículo es precisar el significado de profesor académico de contabilidad, tal como se entiende internacionalmente, al efecto de distinguirlo del perfil actual del profesor de dicha asignatura en el país. Se hace hincapié en indicar qué se entiende por investigación contable y cómo contribuye ésta al desarrollo de la disciplina. Por último se subraya la necesidad de formar urgentemente profesores investigadores con el objeto de mejorar sustancialmente la práctica contable, cerrando así la brecha existente en la materia si hacemos comparaciones de carácter internacional.
The aim of this article is to define the academic teacher of accountancy, as this is understood internationally; in order to distinguish this from the current profile of teachers of this subject in Argentina. It stresses what should be understood by the term accountancy research, and how this contributes to the development of the discipline. Finally ¡t underlines the urgent need to form researcher-teachers, thus closing the gap that is evident if we make such international comparisons
The aim of this article is to define the academic teacher of accountancy, as this is understood internationally; in order to distinguish this from the current profile of teachers of this subject in Argentina. It stresses what should be understood by the term accountancy research, and how this contributes to the development of the discipline. Finally ¡t underlines the urgent need to form researcher-teachers, thus closing the gap that is evident if we make such international comparisons.
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