The role of higher education institutions in the estrangement between theory and practice in accounting
Journal Title: RHS-Revista Humanismo y Sociedad - Year 2015, Vol 3, Issue 1
Abstract
The goal of this paper is to discuss the flaws there exist between theory and practice in accounting, emphasizing the role played by higher education institutions in training a professional with skills to articulate theory and practice. The discussion was based on literature review of the subject under study. The result of this investigation shows the need to promote others approaches such that the critical theory of the development of research in accounting sciences, in which starting to consider the problem linked with the estrangement between theory and practice must be considered from a different perspective than that of the positivism. Likewise, the new trends of accounting sciences demand the education of an integral accountant with skills to apply the norm and build the accounting knowledge from the integration of the theory and the practice.
Authors and Affiliations
Luz Estela Durán Caicedo
Keywords
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- EP ID EP711321
- DOI https://doi.org/10.22209/rhs.v3n1.2a05
- Views 71
- Downloads 0
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