RESUMEN La investigación formativa impulsa el desarrollo de habilidades y competencias que mejoran la calidad del proceso, fomentan la innovación, contribuyen a la formación integral y facilitan la conexión entre la teoría y la práctica. En ese sentido, el artículo revela la articulación entre las relaciones básicas de la investigación formativa y científica y los procesos de investigación del programa de Contaduría Pública de la Institución Universitaria Antonio José Camacho, en una propuesta interventiva desde las ciencias pedagógicas. Desde un enfoque mixto, los métodos utilizados incluyen la sistematización de información de documentos, artículos, revistas y trabajos investigativos relacionados con el objeto de estudio y en la recolección de datos se aplican encuestas a miembros de la comunidad educativa. Se analizan y tabulan los indicadores que permiten aproximarse al estado actual de los procesos investigativos en el programa. Como resultado las indagaciones teóricas realizadas se identifican los fundamentos y las relaciones que contribuyen a la mejora de la investigación en el programa, se caracteriza el estado actual, los lineamientos pedagógicos y curriculares, así como las finalidades educativas de estos procesos. El estudio posibilitó el diseño de una concepción teórico-metodológica que se distingue por el carácter: humanista, contextualizado, sistémico, flexible, participativo y colaborativo.

ABSTRACT Formative research promotes the development of skills and competencies that improve the quality of the process, encourage innovation, contribute to comprehensive training and facilitate the connection between theory and practice. In this sense, the article reveals the articulation between the basic relationships of formative and scientific research and the research processes of the Public Accounting program of the Antonio José Camacho University Institution, in an intervention proposal from the pedagogical sciences. From a mixed approach, the methods used include the systematization of information from documents, articles, magazines and research works related to the object of study and in data collection, surveys are applied to members of the educational community. The indicators that allow us to approximate the current state of the investigative processes in the program are analyzed and tabulated. As a result of the theoretical investigations carried out, the foundations and relationships that contribute to the improvement of research in the program are identified, the current state, the pedagogical and curricular guidelines, as well as the educational purposes of these processes are characterized. The study made possible the design of a theoretical-methodological conception that is distinguished by its character: humanistic, contextualized, systemic, flexible, participatory and collaborative.

ABSTRACT This article describes the Economic Control Studies (Degree courses) in University of Havana, founded in 1968 and part of economic system studies in Cuba in that epoch. It describes its academic antecedent. It analyzes the times of foundation. It is distinguished the designers and first teachers, the program of courses, the teachers formed in first generations of graduates, some publications and graduate students. Finally it related the evolution and ending of the studies.

RESUMEN El artículo describe la carrera universitaria de Licenciatura en Control Económico, fundada en 1968 y parte del espectro de estudios económicos en Cuba en ese entonces. Se relacionan sus antecedentes académicos; se analizan las características de la época en que se fundó; se distinguen a los diseñadores y profesores de la carrera, su currículo de disciplinas académicas, sus profesores de las primeras generaciones de graduados, algunas publicaciones que se hicieron y los alumnos que egresaron. Finalmente se relata como la carrera evolucionó hasta que se decidió sustituirla por otras más especializadas.

RESUMEN El propósito del trabajo fue revisar la literatura latinoamericana sobre Pedagogía y Didáctica de las ciencias contables. La metodología consistió en La búsqueda de los trabajos se realizó electrónicamente, con la utilización de las bases de datos de aplicaciones Google Académico, Redalyc, Latindex, Dialnet y Tesis en Red. Los criterios de puntuación incluyeron la pertinencia, la calidad metodológica de la propuesta de investigación, la experiencia y la posición de los autores/poseedores, la originalidad, así como la relevancia y el rigor científico. Como resultados se seleccionaron un total de 30 trabajos. Hay un predominio de publicaciones en la categoría Didáctica, con poca contribución en Pedagogía. Se constató que los artículos abordan aspectos teóricos (de interés nacional e internacional) relacionados con el proceso de enseñanza-aprendizaje, mediante el cuestionamiento de los conceptos de educación, relación profesor/alumno, ambiente, empatía y motivación entre otros. En conclusión, las futuras investigaciones pueden contribuir a mejorar la pedagogía y la didáctica en ciencias contables con proyectos orientados a la multiculturalidad en las asignaturas relacionadas con la empresa a nivel universitario, con el desarrollo de recursos tecnológicos capaces de ser utilizados en el aula para el aprendizaje individualizado o en grupo dentro o fuera del campus, por lo que, los materiales de apoyo para las tareas de clase que implican satisfacer las necesidades de los estudiantes son importantes para que cada estudiante tenga su plan de desarrollo individual.

ABSTRACT The purpose of the work was to review the Latin American literature on Pedagogy and Didactics of accounting sciences. The methodology consisted of The search for the works was carried out electronically, with the use of the Google Academic, Redalyc, Latindex, Dialnet and Tesis en Red application databases. The scoring criteria included relevance, methodological quality of the proposal of research, the experience and position of the authors/holders, the originality, as well as the relevance and scientific rigor. As results, a total of 30 papers were selected. There is a predominance of publications in the Didactic category, with little contribution in Pedagogy. It was found that the articles address theoretical aspects (of national and international interest) related to the teaching-learning process, by questioning the concepts of education, teacher/student relationship, environment, empathy and motivation, among others. In conclusion, future research can contribute to improving pedagogy and didactics in accounting sciences with projects aimed at multiculturalism in business-related subjects at the university level, with the development of technological resources capable of being used in the classroom for the individualized or group learning on or off campus, therefore, support materials for class tasks that involve meeting the needs of students are important so that each student has their individual development plan.

ABSTRACT The quality of university professional training, currently required by law, is conditioning the permanence of universities in the educational market; For this reason, the objective of this research was to carry out an analysis of the factors that allow the educational quality of the professional accounting career in the Peruvian public university. The research had a qualitative design, with an evaluative and action research approach, because the researchers are in turn members of the Quality Committees of the Faculty of Accounting Sciences. The inductive inferential method was used for the analysis and systematic review of documents linked to accreditation processes in careers of the Faculty of Accounting Sciences, taking as reference the Accreditation Model applicable in Peru. The results indicate that, despite the economic difficulties, due to State budget restrictions, the public university has implemented actions that clearly highlight academic quality. Among these factors we have: periodic review of the Graduation Profile, through the performance of academic events at the beginning of the semester that allow different interest groups to gather and collect suggestions for improving said profile; On the other hand, the implementation of tutoring programs is allowing the academic environment to improve and therefore educational achievements; in addition to the systematic linking of the management of these aspects; However, there are some gaps in reference to the accreditation model, which, in some way, tend to be opportunities for continuous improvement.

RESUMEN La calidad de la formación profesional universitaria, actualmente exigida por ley, está condicionando la permanencia de las universidades en el mercado educativo; es por ello, que la presente investigación tuvo como objetivo realizar un análisis de los factores que permiten la calidad educativa de la carrera profesional de contabilidad en la universidad pública peruana. La investigación tuvo un diseño cualitativo, con un enfoque evaluativo y de investigación acción, debido a que los investigadores son a su vez integrantes de los Comités de Calidad de la Facultad de Ciencias Contables. Se utilizó el método inferencial inductivo para el análisis y revisión sistemática de documentos vinculados a procesos de acreditación en carreras de la Facultad de Ciencias contables, tomando como referencia el Modelo de acreditación aplicable en el Perú. Los resultados indican que, a pesar de las dificultades económicas, por restricciones presupuestales del Estado, la universidad pública ha implementado acciones, que notoriamente resaltan la calidad académica, entre estos factores tenemos: revisión periódica del Perfil de egreso, a través de la realización de eventos académicos al inicio de semestre que permiten congregar a diferentes grupos de interés y recoger sugerencias de mejora de dicho perfil; por otro lado la implementación de programas de tutoría, está permitiendo mejorar el ambiente académico y por ende los logros educacionales; además de la vinculación sistemática de la gestión de estos aspectos; sin embargo, existen algunas brechas en referencia al modelo de acreditación, lo que, de alguna manera, suele ser oportunidades de mejora continua.

RESUMO A qualidade da formação profissional universitária, atualmente exigida por lei, está condicionando a permanência das universidades no mercado educacional; Por este motivo, o objetivo desta pesquisa foi realizar uma análise dos fatores que permitem a qualidade educacional da carreira profissional contábil na universidade pública peruana. A pesquisa teve desenho qualitativo, com abordagem avaliativa e de pesquisa-ação, pois os pesquisadores, por sua vez, são membros dos Comitês de Qualidade da Faculdade de Ciências Contábeis. O método inferencial indutivo foi utilizado para a análise e revisão sistemática de documentos vinculados a processos de acreditação em carreiras da Faculdade de Ciências Contábeis, tomando como referência o Modelo de Acreditação aplicável no Peru. Os resultados indicam que, apesar das dificuldades econômicas, devido às restrições orçamentárias do Estado, a universidade pública tem implementado ações que evidenciam claramente a qualidade acadêmica.Entre esses fatores temos: revisão periódica do Perfil de Graduação, através da realização de eventos acadêmicos no início do semestre que permitem reunir e recolher sugestões de diferentes grupos de interesse para melhorar esse perfil; Por outro lado, a implementação de programas de tutoria está a permitir a melhoria do ambiente académico e, portanto, dos resultados educativos; além da articulação sistemática da gestão desses aspectos; Contudo, existem algumas lacunas no que diz respeito ao modelo de acreditação, que, de alguma forma, tendem a ser oportunidades de melhoria contínua.

Abstract: Decrypting or reconstructing extinct languages is challenging, especially when the objective is to reconstruct a language with no or very few texts left, such as the Khazar language or early Slavic and Ugric languages. In this paper, we lay out the historical perspective of the Khazar people, their language, and contemporary descendant ethnic groups, namely the Chuvash and Tatar people. Then we discuss ways Computer Science can help researchers in language reconstruction and decryption. Finally, we pilot an approach to find Khazar/Bulgar word candidates in Chuvash and Tatar languages by (1) normalizing the words of two languages and (2) comparing them, accounting for the semantic concepts to solve the homonymy problem, and (3) excluding common Turkic words and borrowings from the Russian language.

In the main, convergent mixed-methods study on which this article reports, we explored Grade 12 accounting teachers' experiences of teaching in large classrooms in the Manzini region of Eswatini. As part of teachers' experiences, the methods that the teachers used to teach were also explored. Purposive sampling was used to select 25 accounting teachers from 10 schools (5 schools from rural areas and 5 schools from urban areas) who taught accounting classes with more than 35 Grade 12 learners. The selected teachers completed questionnaires for the quantitative component of the study. Purposive sampling was used to select 10 participants who were interviewed and observed on the basis of meeting the criterion set out above for the qualitative component of the study. The Statistical Package for Social Sciences (SPSS) for quantitative data analysis, and thematic analysis for qualitative data analysis were used. We found that the most dominant methods used by teachers to teach accounting in large Grade 12 classes in Eswatini were group discussions, question and answer, lecturing and demonstration methods. With the study we extended awareness of methods that teachers in emerging economies can use to cope with teaching accounting in large Grade 12 classes, and we propose further approaches to be considered to make teaching this subject in large classes sustainable.

Abstract This study presents the first preliminary phytochemical screening and investigation of the lipoidal matter of Latania verschaffeltii Lem. leaves, belonging to the Arecaceae family. Gas chromatography coupled with mass spectroscopy (GC/MS) was used to analyze and identify compounds of saponifiable and unsaponifiable content. The preliminary phytochemical screening of total methanolic extract of Latania verschaffeltii Lem. leaves revealed the presence of unsaturated sterols and/or triterpenes, carbohydrates and/or glycosides, flavonoids, tannins, saponins, and phenolic acids in the leaves. However, cardenolides, cyanogenic compounds, alkaloids, and iridoids were not detected. The results of the gas chromatography/mass spectrometry (GC/MS) analysis indicated that the percentage of saturated fatty acids (83.82%) is higher than that of unsaturated fatty acids (9.42%). The predominant methyl ester of a saturated fatty acid detected in the sample was hexadecanoic acid methyl ester, accounting for 41.68% of the total. The composition of the unsaponifiable matter consisted of hydrocarbons (5.66%), fatty alcohols (0.96%), terpenes (85.97%), and sterols (2.18%). The major terpenes observed were phytol (43.62%) and squalene (39.27%). Lem family GC/MS GCMS GC MS (GC/MS content andor or triterpenes glycosides flavonoids tannins saponins However cardenolides alkaloids chromatographymass 83.82% 8382 83 82 (83.82% 9.42%. 942 9.42% . 9 42 (9.42%) 4168 41 68 41.68 5.66%, 566 5.66% , 5 66 (5.66%) 0.96%, 096 0.96% 0 96 (0.96%) 85.97%, 8597 85.97% 85 97 (85.97%) 2.18%. 218 2.18% 2 18 (2.18%) 43.62% 4362 43 62 (43.62% 39.27%. 3927 39.27% 39 27 (39.27%) 83.82 838 8 (83.82 94 9.42 4 (9.42% 416 6 41.6 56 5.66 (5.66% 09 0.96 (0.96% 859 85.97 (85.97% 21 2.18 1 (2.18% 43.62 436 (43.62 392 39.27 3 (39.27% 83.8 (83.8 9.4 (9.42 41. 5.6 (5.66 0.9 (0.96 85.9 (85.97 2.1 (2.18 43.6 (43.6 39.2 (39.27 83. (83. 9. (9.4 5. (5.6 0. (0.9 85. (85.9 2. (2.1 43. (43. 39. (39.2 (83 (9. (5. (0. (85. (2. (43 (39. (8 (9 (5 (0 (85 (2 (4 (39 ( (3

Given the complexity of integrating and forecasting the interconnected effects of body size, population dynamics, and energy availability, theoretical approaches that link ecological and computational knowledge are required. Individual attributes, such as body size, exert influence and are, in turn, influenced by community structure. Distinguishing between the processes that generate population patterns and making predictions poses a challenge in theoretical ecology, drawing on concepts ranging from traditional natural philosophy to contemporary physical sciences. To address this challenge, our research proposes a computational model for conducting theoretical-exploratory simulations of a biological community, incorporating body size, density, and population dynamics based on the Metabolic Theory of Ecology principles. This community includes reproductive and non-reproductive individuals transitioning between feeding and reproductive areas. Accounting for seasonal limits and finite energy, we delineate the dynamic relationship between body size and population abundance. Additionally, we present a temporal simulation of allometric exponents describing the density pattern. The findings highlight the importance of considering energetic limitations to maintain the relationship between body size and population density and present the possibility of temporally modeling the allometric exponent of this demographic pattern. availability required attributes turn structure ecology sciences theoreticalexploratory exploratory principles nonreproductive non areas abundance Additionally pattern

RESUMEN Introducción: En la actualidad existe la necesidad de un modelo de formación de la competencia profesional gestión de seguridad de las personas enfermas en cuidados intensivos. Objetivo: Diseñar un modelo de formación de competencia profesional gestión de la seguridad de personas enfermas en cuidados intensivos. Métodos: Se realizó una investigación cualitativa-descriptiva en la Filial Ciencias Médicas de Baracoa de la Universidad Ciencias Médicas Guantánamo, Cuba, desde 2016 a 2018. El universo estuvo constituido por 74 docentes de la provincia. Se seleccionó una muestra por el método aleatorio simple de 21 docentes de Enfermería, equivalente al 30 %, se emplearon los métodos holístico-configuracional, modelación, análisis documental para la fundamentación de presupuestos epistemológicos, filosóficos, psicológicos y pedagógicos que lo sustentan. Se aplicó un cuestionario mediante entrevista a directivos y profesores. Luego se procedió a estructurar el modelo. Resultados: El modelo comprende tres dimensiones: cognitivo-afectiva de los cuidados intensivos, orientación cultural profesional y valoración reflexiva en la seguridad de la persona enferma en cuidados intensivos. De ellas se estructuraron las configuraciones, a partir de sus relaciones internas y emergieron las cualidades: cognitiva-intelectual de Enfermería en cuidados intensivos, procedimental-motriz y actitudinal-afectiva. Conclusiones: El modelo se conforma como síntesis dialéctica en la integración funcional del saber, saber hacer y saber ser, que le permiten al estudiante garantizar una atención de calidad a partir de identificar, evaluar, reducir o eliminar el riesgo de que se produzca un evento adverso que afecte a: personas enfermas, familiares, población, profesionales y a la propia institución.

ABSTRACT Introduction: Nowadays, there is a need for a training model aimed at the professional competence management of safety of sick people in intensive care. Objective: To design a training model for the professional competence management of safety of sick people in intensive care. Methods: A qualitative-descriptive research was conducted in the Baracoa municipality’s medical sciences campus of Universidad de Ciencias Médicas de Guantánamo, Cuba, from 2016 to 2018. The universe was made up of 74 professors of the province. Using the simple random method, a sample of 21 Nursing professors was selected, accounting for 30%. The holistic-configurational, modeling and documental analysis methods were used for the substantiation of epistemological, philosophical, psychological and pedagogical assumptions that support it. A questionnaire was applied by means of an interview to academic managers and professors. The model was then structured. Results: The model comprises three dimensions: the cognitive-affective dimension of intensive care, professional cultural orientation, and reflective assessment in the safety of the sick person in intensive care. From these, the configurations were structured, based on their internal relationships; and the qualities emerged: cognitive-intellectual of intensive care nursing, procedural-motor and attitudinal-affective. Conclusions: The model is shaped as a dialectical synthesis in the functional integration of knowledge, know-how and know-how to be (values), which allows the student to ensure quality care upon identifying, assessing, reducing or eliminating the risk of an adverse event affecting sick people, their family members, the population, professionals and the institution itself.

Abstract Dissolution tests evaluate the release of therapeutic agents in various dosage forms, acting as quality control tools to secure batch–batch equivalence and guides for formulation development and in vivo drug bioavailability prediction for pharmaceutical scientists. In this article, dissolution tests described in the Brazilian Pharmacopeia 6th ed. were systematically reviewed using the following descriptors: drug, dosage forms, apparatus, rotational speed, dissolution media, sampling time, quantitative procedure, and the value of Q . Test conditions were compared with those described in the United States Pharmacopeia (USP) dissolution database. In September, 2023, dissolution tests were required for 127 monographs, accounting for only 10% of those listed in the USP database. Paddles were used in 80 monographs (63.5%) at various rotation speeds. Basket apparatus was recommended for 47 products, including tablets, capsules, and gastro-resistant granules with variable speed ranges. The simulated gastric fluid was described in four monographs. Moreover, pH of the dissolution media for 29 products was adjusted in the physiological range of 2–7.5. Twenty-eight monographs are exclusively listed in the Brazilian Pharmacopeia. Among the 99 products listed in both compendiums, dissolution tests were only harmonized for 69 monographs. forms batchbatch batch scientists article th ed descriptors time procedure (USP database September 2023 12 10 8 63.5% 635 63 5 (63.5% speeds 4 tablets capsules gastroresistant gastro resistant ranges Moreover 2 275 7 2–7.5 Twentyeight Twenty eight 9 compendiums 6 202 1 63.5 (63.5 27 2–7. 20 63. (63. 2–7 (63 2– (6 (

Abstract The study aimed to analyze the profile of requests for medicinal cannabis-based products within the Technical Notes (TNs) of the e-NatJus platform. Conducted as a descriptive documentary research, it utilized secondary data from the platform, covering TNs published from 2018 to August 31, 2023. Among the 672 identified TNs, a substantial number, 83 % (n=558), presented unfavorable opinions. The applicants, predominantly male (53.12 %), spanned various age groups from newborns to the elderly. Geographically, requests were distributed across 23 states in Brazil, with Rio Grande do Sul being the most representative (19.6 %). Diagnostic confirmation relied on medical reports, and prevalent diagnoses included "unspecified speech or language development disorder" (CID F80.9) and "epilepsy" (CID G40), accounting for 19.34 % and 18.6 % of TNs, respectively. The findings offer a comprehensive view of the judicialization of health concerning medicinal cannabis in Brazil. In light of divergent results for similar therapeutic goals, the study emphasizes the necessity for clinical guidelines and robust scientific research to ascertain the effectiveness and safety of cannabis-based medications. Clear guidelines are crucial to ensure the effective and safe use of medicinal cannabis in the judicial context. cannabisbased based (TNs eNatJus e NatJus platform 201 31 2023 67 number 8 n=558, n558 n n=558 , 558 (n=558) opinions applicants 53.12 5312 53 12 (53.1 %, %) elderly Geographically 2 Brazil 19.6 196 19 6 (19. %. . reports unspecified disorder CID F80.9 F809 F F80 9 epilepsy "epilepsy G40, G40 G G40) 1934 34 19.3 186 18 18. respectively goals medications context 20 3 202 n55 n=55 55 (n=558 53.1 531 5 1 (53. 19. (19 F80. F8 G4 193 n5 n=5 (n=55 53. (53 (1 n= (n=5 (5 ( (n= (n

Abstract Curcuma zedoaria is a traditional medicine used for various purposes in human life. The organic solvent extracts of this plant also exhibit antioxidant, antibacterial, anti-inflammatory, anti- cancer, anti-necrosis, and hepatoprotective properties. However, the prospect of employing this plant extract for skin whitening, particularly its molecular mechanism, has not been reported yet. Therefore, in this study, the total polyphenolic content, antioxidant activity, cytotoxicity, tyrosinase inhibitory, melanin inhibitory, and target gene expression using the ethyl acetate fraction of ethanolic extract from Curcuma zedoaria , were all examined. The TPC result of the sample was 42.18±2.25 mg GAE/g extract with impressive antioxidant activity. Half maximal inhibitory concentration value of 2,2-Diphenyl-1-picrylhydrazyl radical scavenging assay and Ferric reducing antioxidant power FRAP value at a concentration of 2.5 µg/mL were 49.06±0.29 µg/mL and 116±50 μM Fe2+/L, respectively. The extract had no cytotoxicity at 25 µg/mL, inhibited melanin production for 74.02±3.05% and tyrosinase for 137.45±1.38%. In particular, the extract demonstrated the ability to block the expression levels of four melanogenesis-related genes. Moreover, GCMS analysis results also detected 28 different compounds, with two new compounds accounting for a high proportion. These results suggested that C. zedoaria has a significant potential for application in skin-pigmentation treatment cosmetics. life antibacterial antiinflammatory, antiinflammatory anti inflammatory, inflammatory anti-inflammatory cancer antinecrosis, antinecrosis necrosis, necrosis anti-necrosis properties However whitening mechanism yet Therefore study content activity examined 4218225 42 18 2 42.18±2.2 GAEg GAE g 2,2Diphenyl1picrylhydrazyl 22Diphenyl1picrylhydrazyl Diphenylpicrylhydrazyl 2,2 Diphenyl 1 picrylhydrazyl 5 2. µgmL µg mL 4906029 49 06 0 29 49.06±0.2 11650 116 50 116±5 Fe2L FeL Fe2 L Fe Fe2+/L respectively 7402305 74 02 3 05 74.02±3.05 13745138 137 45 38 137.45±1.38% particular melanogenesisrelated melanogenesis related genes Moreover proportion C skinpigmentation pigmentation cosmetics 421822 4 42.18±2. 2Diphenyl1picrylhydrazyl 22 2, 490602 49.06±0. 1165 11 116± 740230 7 74.02±3.0 1374513 13 137.45±1.38 42182 42.18±2 49060 49.06±0 74023 74.02±3. 137451 137.45±1.3 4218 42.18± 4906 49.06± 7402 74.02±3 13745 137.45±1. 421 42.18 490 49.06 740 74.02± 1374 137.45±1 42.1 49.0 74.02 137.45± 42. 49. 74.0 137.45 74. 137.4 137.

Bhekizizwe Peterson's interdisciplinarity was wide ranging and displayed his easy familiarity with the Arts, Social Sciences and Philosophy. The breadth of his interests and oeuvre make him genuinely psychosocial, interested, for example, in psychoanalytic issues of mourning and melancholia and bringing this together with deep understandings of narratives and the ways in which the archive demonstrates that assumptions of intergenerational ruptures are overblown since, for example, mourning, melancholia and the rewriting of the archive was a feature of pre-1994 Black South Africa so that pre-1994 has left, a wake in the present and for the future. This article takes up Bhekizizwe's focus on haunting by considering how people position themselves in psychosocial, intersectional histories. provoked by everyday subjection to racism. It analyses 'found narratives, traces of particular people and/or groups, captured in, for example, filmed documentaries or social media as well as media interviews. It argues that their accounts of everyday subjection to racism are linked to psychosocial, intersectional histories in ways that demonstrate the importance of recognising that unacknowledged histories of racism haunt the present, reproducing the dehumanizing of groups subjected to racism and potentially spurring those affected to consciousness and calls for political action.

BACKGROUND: Globally professional accounting bodies expect of higher education institutions to develop integrated thinking skills in prospective chartered accountants. There are, however, many barriers in the way of both lecturers and students to achieve the development of integrated thinking skills AIM: This article sought to identify the most significant barriers lecturers and students face when developing integrated thinking skills in prospective chartered accountants during higher education SETTING: Interviews were conducted and an online questionnaire ministered METHOD: The mixed-method approach and a pragmatist paradigm are utilised. Both questionnaires and interviews were used to collect primary data. A triangulation between the quantitative data, qualitative data, and literature had been performed RESULTS: The three most significant barriers that lecturers face in developing integrated thinking skills are the volume of technical content, lack of expertise, and large classroom sizes. The three most significant barriers that students face in developing integrated thinking skills are students being overburdened with the technical content of the syllabus, not having been exposed to integrated thinking prior to higher education, and having to study in a second language CONCLUSION: The most significant barriers for both lecturers and students in the development of integrated thinking skills during the higher education of prospective chartered accountants are identified in this study CONTRIBUTION: While much has been published on the barriers to developing integrated thinking skills, a limited amount of literature addresses the specific barriers that exist in the accounting education field

BACKGROUND: The financial accounting profession faces several challenges in the 21st century. Research is needed to prepare financial accountants for these challenges. AIM: This study aimed to determine which 21st-century competencies were essential for financial accounting students in South Africa from the perspectives of students, their educators and professionals and to investigate the capabilities of these three stakeholder groups. SETTING: Stakeholders in financial accounting (students, their educators and professionals) across institutions and organisations in South Africa. METHODS: A quantitative method and cross-sectional survey were used. Financial accounting students (N = 112), lecturers (N = 12) and professionals (N = 42) completed the 21st Century Universal Competencies Questionnaire and the Capability Set for Work Questionnaire. RESULTS: The findings showed that thinking and learning to learn were the most critical 21st-century competencies for the financial accounting profession. Stakeholders differed regarding the second-highest ranked competencies: For professionals, it was working skills and entrepreneurship; for lecturers, it was information and communication technology and for students, it was self-care and managing everyday life. Cultural competencies and building a sustainable future were ranked lowest in all three stakeholder groups. CONCLUSION: Similarities and differences exist between stakeholder views of the importance of specific 21st-century competencies for financial accountancy. Financial accounting professionals and lecturers showed high capabilities, except for involvement in decision-making and earning a good income for lecturers. CONTRIBUTION: This study offered a new perspective on the 21st-century competencies and capabilities as perceived by different stakeholders.