Resumo O objetivo deste artigo é analisar a percepção de professores universitários sobre os determinantes da adoção de tecnologias de mercado no currículo dos cursos de graduação em Ciências Contábeis da América Latina. Este estudo é baseado na Teoria Unificada de Aceitação e Uso de Tecnologia 2 (UTAUT2). Foi realizada uma survey com professores de cursos de graduação em contabilidade localizados em países que fazem parte da América Latina, resultando em uma amostra de 151 professores distribuídos em 16 países. Os dados foram analisados por meio de uma abordagem de métodos mistos, utilizando Modelagem de Equações Estruturais - Mínimos Quadrados Parciais e Análise Comparativa Qualitativa fuzzy-set. Os resultados mostram a influência simétrica do hábito, expectativa de desempenho e influência social na adoção de tecnologias de mercado, independentemente da idade, experiência acadêmica ou gênero. Além disso, várias combinações assimétricas de condições acarretam em uma alta adoção de tecnologias de mercado nos currículos de contabilidade, com a expectativa de desempenho presente em todas as combinações possíveis. Latina UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mistos fuzzyset. fuzzyset fuzzy set. set fuzzy-set hábito idade gênero disso possíveis (UTAUT2 (UTAUT

Abstract The aim of this article is to analyze the perception of university professors regarding the determinants of adopting market technologies in the curriculums of undergraduate accounting courses in Latin America. This study is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). A survey was conducted with professors from undergraduate accounting courses located in the countries that make up Latin America, resulting in a sample of 151 professors distributed among 16 countries. The data was analyzed through a mixed-method approach using Partial Least Squares - Structural Equation Modeling and fuzzy-set Qualitative Comparative Analysis. The findings show the symmetrical influence of habit, performance expectancy, and social influence on the adoption of market technologies regardless of age, academic experience or gender. Furthermore, various asymmetrical combinations of conditions bring about a high adoption of market technologies in accounting curricula, with performance expectancy being present in all possible combinations. America UTAUT2. UTAUT2 UTAUT . (UTAUT2) 15 1 mixedmethod mixed method fuzzyset fuzzy set Analysis habit age gender Furthermore curricula (UTAUT2 (UTAUT

ABSTRACT The evolution towards Industry 4.0 starts from previous industrial revolutions and culminates in the convergence of advanced technologies today. Industry 4.0 uses technologies such as the internet of things, big data analysis, artificial intelligence, augmented reality, among others, to improve the efficiency and adaptability of companies; organizational productivity is focused on the modernization of processes with emerging technologies. In this context, the accounting profession is undergoing significant changes such as the automation of routine tasks allowing accountants to focus on strategic analysis. Technology impacts accounting by improving efficiency, accuracy, and data security. Accountants must acquire technological competencies, such as proficiency in accounting software and skills in data analytics, cybersecurity, and digital communication. In terms of accounting ethics, the importance of confidentiality, integrity and transparency in the digital age is highlighted. Accountants must maintain high ethical standards and adapt to technological evolution. The research concludes that the accounting profession has transformed into a more strategic role, demanding technological skills and ethics adapted to the digital era. The connection between education, industry and technology skills is essential to prepare accountants for today's challenges.

RESUMEN La evolución hacia la Industria 4.0 parte de las revoluciones industriales anteriores y culmina en la convergencia de tecnologías avanzadas en la actualidad. La Industria 4.0 emplea tecnologías como el internet de las cosas, el análisis de grandes volúmenes de datos (big data), la inteligencia artificial, la realidad aumentada, entre otras, para mejorar la eficiencia y la adaptabilidad de las empresas, la productividad organizacional se centra en la modernización de procesos con tecnologías emergentes.En este contexto, la profesión contable experimenta cambios significativos como son en la automatización de tareas rutinarias, permite a los contadores enfocarse en análisis estratégicos. La tecnología impacta la contabilidad al mejorar la eficiencia, la precisión y la seguridad de los datos. Los contadores deben adquirir competencias tecnológicas, como el dominio de software contable y habilidades en análisis de datos, ciberseguridad y comunicación digital.En cuanto a la ética contable, se destaca la importancia de la confidencialidad, integridad y transparencia en la era digital. Los contadores deben mantener altos estándares éticos y adaptarse a la evolución tecnológica. La investigación concluye que la profesión contable se ha transformado en un papel más estratégico, exigiendo habilidades tecnológicas y una ética adaptada a la era digital. La conexión entre la educación, la industria y las competencias tecnológicas es esencial para preparar a los contadores para los desafíos actuales.

Abstract This article gathers the results of a research conducted from January to May 2023, within the framework of the self-evaluation process of the Public Accounting degree program taught at the Guápiles Campus of the University of Costa Rica (UCR). The general objective was to determine whether the exit profile of the graduates met the needs of employers and to identify opportunities for improvement. The methodology was qualitative, using semi-structured questionnaires for employers and graduates. Focus groups were also used for other stakeholders. The results show a positive perception of the employers about the professional competencies, skills, and values of the graduates, considering them suitable for hiring. They also highlight competencies such as ethics, responsibility, administration, and management, as well as values and attitudes such as reliability, transparency, and leadership. However, areas for improvement are noted, such as English language proficiency, technological skills, practical experience, and knowledge of tax legislation. Despite these areas for improvement, both employers and graduates value the career favorably, especially in terms of professional competencies and values developed during university education. It is concluded that it is pertinent to continue offering the program due to the very favorable evaluations of employers and graduates, especially in terms of professional competencies, values and attitudes developed during university education.

Resumen El presente artículo reúne los resultados de una investigación realizada en el periodo de enero a mayo del 2023, en el marco de los procesos de autoevaluación de la Carrera de Contaduría Pública impartida en el Recinto de Guápiles de la Universidad de Costa Rica (UCR). Se planteó como objetivo general determinar si el perfil de salida de quienes se egresaron satisfacía las necesidades de las personas empleadoras e identificar oportunidades de mejora. La metodología fue de tipo cualitativa, se utilizaron cuestionarios semiestructurados para la población empleadora y la graduada. También se emplearon grupos focales para otros grupos de interés. Los resultados muestran una percepción positiva de las personas empleadoras, acerca de las competencias profesionales, habilidades y valores de las personas egresadas, al considerarlos aptos para ser contratadas. También destacan competencias tales como ética, responsabilidad, administración y gestión, así como valores y actitudes como confiabilidad, transparencia y liderazgo. Sin embargo, se señalan áreas de mejora como el dominio del idioma inglés, habilidades tecnológicas, experiencia práctica y conocimientos en legislación tributaria. A pesar de estas áreas de mejora, tanto las personas empleadoras como las graduadas valoran favorablemente la carrera, especialmente en términos de competencias profesionales y valores desarrollados durante la formación universitaria. Se concluye la pertinencia de seguir con la oferta de la carrera debido a las valoraciones de ambas poblaciones analizadas, que resultaron muy favorables, especialmente en lo relacionado con las competencias profesionales, valores y actitudes, desarrollados durante la formación universitaria.

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.

RESUMEN La investigación aborda la articulación del contexto empresarial con la práctica laboral de los estudiantes de ciencias contables. La lógica de la investigación tuvo en cuenta la utilización de métodos científicos del nivel teórico, empírico y estadísticos-matemáticos. La contribución práctica consiste en la articulación del sistema de relaciones que se establece entre los sujetos participantes y el contexto empresarial en el que se desarrolla la práctica laboral de los estudiantes de la carrera Licenciatura en Contabilidad y Finanzas. La implementación de un sistema de tareas docentes en la disciplina Práctica Laboral Contable y Financiera posibilitó las interrelaciones entre las dimensiones del contenido, las relaciones internas entre los componentes de la tarea docente y el vínculo de la teoría con la práctica de los estudiantes en la empresa desde la cooperación y subordinación entre los sujetos. Se reafirma que los estudiantes deben tener conocimientos técnico-profesionales, pero también ético-profesionales; se impone que se formen con respeto, profesionalidad, laboriosidad, honestidad y responsabilidad para dar respuesta a los principales problemas de su profesión y estén preparados para enfrentar y resolver las nuevas situaciones que se presenten en su futuro desempeño laboral.

ABSTRACT The research addresses the articulation of the business context with the work practice of accounting science students. The logic of the research took into account the use of scientific methods at the theoretical, empirical and statistical-mathematical level. The practical contribution consists of the articulation of the system of relationships that is established between the participating subjects and the business context in which the work practice of the students of the Bachelor's Degree in Accounting and Finance is developed. The implementation of a system of teaching tasks in the discipline of Accounting and Financial Labor Practice made possible the interrelationships between the dimensions of the content, the internal relationships between the components of the teaching task and the link of the theory with the practice of the students in the company. from cooperation and subordination between subjects. It is reaffirmed that students must have technical-professional knowledge, but also ethical-professional knowledge; It is essential that they be trained with respect, professionalism, hard work, honesty and responsibility to respond to the main problems of their profession and be prepared to face and resolve new situations that arise in their future work performance.

Resumo O objetivo desta pesquisa é analisar a percepção dos alunos do oitavo semestre da licenciatura em Ciências Contábeis da Universidade Veracruzana sobre a experiência educacional em contabilidade ambiental realizada durante o semestre de fevereiro a julho de 2023. Para tanto, foi realizado um estudo do tipo desenho transversal quantitativo, e foi aplicado um questionário a 237 alunos no qual foi investigado o conteúdo teórico da disciplina Contabilidade Ambiental. Os resultados obtidos mostram que a maioria dos estudantes considera que a frequência da referida disciplina é importante tanto para a sua formação profissional como para o seu desempenho profissional. A originalidade deste estudo reside na identificação de dados sobre a aplicação da contabilidade ambiental no ambiente educacional como parte integrante da formação do graduado em Ciências Contábeis. Como pesquisa futura, propõe-se a aplicação do mesmo instrumento um ano após a graduação dos alunos, a fim de identificar o impacto da formação em contabilidade ambiental no seu desempenho profissional. Conclui-se, portanto, que um futuro graduado em contabilidade formado com visão ambiental demonstra a maturidade da contabilidade ambiental, que constitui uma contribuição fundamental para o desenvolvimento sustentável da sociedade.

Abstract This research aims to analyze the perception of the students of the eighth semester of the Bachelor's Degree in Accounting assigned to the Universidad Veracruzana on the educational experience of environmental accounting taken in the February-July 2023 semester. In this cross-sectional quantitative study, applied a questionnaire to 237 students. The instrument consists of Likert scale responses constructed with the content of the theoretical knowledge of the environmental accounting subject. The results show that the majority of students consider that it is important both for their professional training and for their job performance to take the subject of environmental accounting. Identifying results on the application of environmental accounting in the educational environment as part of the training of an accounting graduate dictates the originality of this study, since training students with an environmental perspective contributes to having a professional with a vision consistent with conservation and care. of natural resources, therefore, knowing their perception from an accounting perspective is a step towards sustainable development. As future research, it is sought that the instrument be applied after a year after the students have graduated to identify the impact on the labor field, since it is concluded that the future graduate in accounting, being trained with an environmental vision, demonstrates the maturity of environmental accounting, which contributes to the sustainable development of society.

Resumen La presente investigación tiene como objetivo analizar la percepción de los estudiantes del octavo semestre de la licenciatura en Contaduría de la Universidad Veracruzana sobre la experiencia educativa de contabilidad ambiental cursada durante el semestre febrero-julio de 2023. Para ello, se diseñó un estudio de tipo cuantitativo de corte transversal, y se aplicó un cuestionario a 237 estudiantes en el que se indagaba sobre el contenido teórico de la asignatura de Contabilidad Ambiental. Los resultados obtenidos muestran que la mayoría de los estudiantes consideran que cursar la referida asignatura es importante tanto para su formación profesional como para su desempeño laboral. La originalidad de este estudio radica en la identificación de datos sobre la aplicación de la contabilidad ambiental en el entorno educativo como parte integral de la formación de un licenciado en Contaduría. Como futuras investigaciones se propone aplicar el mismo instrumento después de un año de que los estudiantes hayan egresado con el fin de identificar el impacto de la formación en contabilidad ambiental en su desempeño laboral. Se concluye, por tanto, que un futuro licenciado en Contaduría formado con una visión ambiental demuestra la madurez de la contabilidad ambiental, la cual constituye un aporte fundamental para el desarrollo sustentable de la sociedad.

Resumo O modelo b-learning, que se baseia no ensino-aprendizagem através da Internet com interações síncronas e assíncronas, é considerado uma alternativa valiosa para manter a continuidade na interação didática, apesar da separação física entre professores e alunos. Neste sentido, esta pesquisa centra-se na implementação de um modelo educacional b-learning na licenciatura em Contabilidade do Centro Universitário Valle de Teotihuacán (CUVT) da UAEM. Especificamente, foi desenhado um estudo de caso para avaliar qualitativamente a capacidade de utilização de ferramentas digitais integradas num modelo de b-learning através de um desenho metodológico de investigação-ação. Neste sentido, os dados foram recolhidos através de observações in loco e da aplicação de inquéritos para determinar a vontade e interesse de alunos e professores na utilização destas plataformas. Concluindo, pode-se indicar que embora existam estudos sobre b-learning em diversos centros educacionais, ele não foi investigado no programa educacional de Contabilidade, razão pela qual se destaca a importância desta pesquisa para explorar e compreender melhor como implementar e aproveitar esse modelo nesse contexto educacional.

Abstract The research focuses on implementing a b-learning educational model in the bachelor’s degree in accounting at the Centro Universitario UAEM Valle de Teotihuacan (CUVT). The revolution in information and communication technologies has transformed higher education, demanding greater innovation in face-to-face, blended and distance education models, to take full advantage of these technologies. The b-learning model, based on teaching-learning through the Internet with synchronous and asynchronous interactions, is considered a valuable alternative to maintain continuity in didactic interaction, despite the physical separation between teachers and students. It is a case study, which qualitatively evaluates the ability to use digital tools integrated in a b-learning model, through an action research methodological design, data will be collected through on-site observations, the application of surveys to determine the willingness and interest of students and teachers for the use of these platforms. Although there are studies on b-learning in several educational centers, it has not been investigated in the Accounting educational program. It highlights the importance of this research to explore and better understand how to implement and take advantage of the b-learning model in this educational context.

Resumen El modelo b-learning, el cual se basa en la enseñanza-aprendizaje a través de Internet con interacciones síncronas y asíncronas, es considerado como una alternativa valiosa para mantener la continuidad en la interacción didáctica, a pesar de la separación física entre docentes y alumnos. En tal sentido, esta investigación se enfoca en la implementación de un modelo educativo b-learning en la licenciatura en Contaduría del Centro Universitario UAEM Valle de Teotihuacán (CUVT). En concreto, se ha diseñado un estudio de caso para evaluar cualitativamente la capacidad de utilizar herramientas digitales integradas en un modelo b-learning mediante un diseño metodológico de investigación acción. En tal sentido, se recopilaron datos a través de observaciones in situ y la aplicación de encuestas para determinar la disposición e interés de los estudiantes y docentes por el uso de estas plataformas. En conclusión, se puede indicar que si bien existen estudios sobre el b-learning en varios centros educativos, no se ha investigado en el programa educativo de Contaduría, por lo cual se destaca la importancia de esta investigación para explorar y comprender mejor cómo implementar y aprovechar dicho modelo en ese contexto educativo.

Resumo Introdução/objetivo: esta pesquisa objetiva analisar as competências em tecnologias da informação e da comunicação (TIC) exigidas pelo mercado aos contadores no Brasil. Metodologia: estabeleceu-se como procedimento metodológico a análise de conteúdo, a qual envolveu a verificação de 300 ofertas de vagas para contador promovidas por empresas de todas as regiões do Brasil. Resultados: os resultados indicam que, além de competências técnicas básicas, tais como conhecimento em sistemas de gestão empresarial (ERP, em inglês) e pacotes Microsoft, são exigidos conhecimentos relacionados ao uso das TIC para aperfeiçoar a eficiência e a eficácia da comunicação, à análise de banco de dados, ao suporte das TIC nas tomadas de decisões, à gestão de riscos e à otimização de sistemas organizacionais. A ênfase dos achados acerca da comunicação ressalta o contador como elo entre a equipe contábil e as outras áreas da empresa. Os resultados também evidenciam que há diferenças significativas das competências técnicas das TIC entre os níveis hierárquicos. Conclusões: promover a discussão da atualização e do aprimoramento das competências em TIC na formação dos profissionais da contabilidade no Brasil é considerado como principal contributo do estudo. Além disso, constata-se a necessidade de os profissionais de contabilidade investirem na aquisição e no desenvolvimento dessas competências técnicas a fim de atingir posições hierárquicas estratégicas e destacáveis nas organizações.

Resumen Introducción/Objetivo: esta investigación tiene como objetivo analizar las competencias en Tecnología de la Información y Comunicación (TIC) exigidas por el mercado para los contadores en Brasil. Metodología: el procedimiento metodológico adoptado fue el análisis de contenido, que involucró la verificación de 300 ofertas de empleo para contadores, promovidas por empresas de todas las regiones de Brasil. Resultados: los resultados indican que, además de las competencias técnicas básicas como el conocimiento en sistemas de planificación de recursos empresariales (ERP, por sus siglas en inglés) y paquetes Microsoft, se requieren conocimientos relacionados con el uso de las TIC para mejorar la eficiencia y eficacia de la comunicación, el de bases de datos, el apoyo de las TIC en la toma de decisiones, la gestión de riesgos y la optimización de sistemas organizacionales. La relevancia de los hallazgos sobre la comunicación destaca al contador como el vínculo entre el equipo contable y otras áreas de la empresa. También se evidencian diferencias significativas en las competencias técnicas en TIC entre los diferentes niveles jerárquicos. Conclusiones: como principales contribuciones del estudio, se destaca la necesidad de promover la discusión sobre la actualización y el perfeccionamiento de las competencias en TIC en la formación de los profesionales de la contabilidad en Brasil. Además, se señala la importancia de que los profesionales de la contabilidad inviertan en la adquisición y desarrollo de estas competencias técnicas, con miras a alcanzar posiciones jerárquicas estratégicas y destacadas en las organizaciones.

Abstract Introduction/objective: This research aims to analyze the skills in information and communication technologies (ICT) required by the market for accountants in Brazil. Methodology: Content analysis was established as a methodological procedure, which involved checking 300 vacancies for accountants promoted by companies from all regions of Brazil. Results: The results indicate that, in addition to basic technical skills, such as knowledge of enterprise resource planning (ERP) and Microsoft packages, knowledge related to the use of ICT is required to improve the efficiency and effectiveness of communication, database analysis, the support of ICT in decision making, risk management and the optimization of organizational systems. The emphasis of the findings on communication highlights the accountant as a link between the accounting team and other areas of the company. The results also show that there are significant differences in ICT technical skills between hierarchical levels. Conclusions: Promoting the discussion of updating and improving ICT skills in the training of accounting professionals in Brazil is considered the main contribution of the study. Furthermore, there is a need for accounting professionals to invest in the acquisition and development of these technical skills in order to reach strategic and notable hierarchical positions in organizations.

The use of linguistic features in school assessments, as well as the impact of these factors on the outcome of assessments have received limited attention in the literature. With this study I aimed to analyse linguistic features of accounting examinations. A quantitative technique, using tests for correlation, was employed to analyse the Grade 12 National Senior Certificate accounting examinations from 2011 until 2021. Advanced textual analysis software was used to identify connections between specific linguistic features and the marks obtained in these examinations. The findings of this study suggest that increasing the levels of linguistic features associated with analytical thinking, emotional tone and big words, which may be assumed to promote comprehension, may in reality be counterproductive, consequently potentially resulting in poorer marks attained in assessments in the future. The findings of this study are important for the creators of assessment to consider when developing accounting assessment. Given the effect of linguistic features on assessment results as identified in this study, it contributes to the debate on the use of certain linguistic features in assessment.

The current business climate has been described as being volatile, uncertain, complex, and ambiguous (VUCA). This new world paradigm requires new skill sets. Professional bodies are responding to changes created by this new-world paradigm that university graduates will enter with revised competency frameworks that focus on business, digital, relational, and decision-making acumen (SAICA 2021b) and include both professional (i.e., non-technical) and technical skills. Historically, accounting departments that trained chartered accountants focused on developing technical competencies in students and did not have a tradition of research. Accounting departments are investigating various teaching initiatives or tools to help develop nontechnical skills in response to the changing work environment and to comply with the updated Competency Framework. Research projects, where students must formulate and investigate an unstructured question and present their findings, are used globally as a tool to develop professional competencies; however, there is limited application of research projects in the training of aspirant chartered accountants in South Africa. The 2020 cohort of postgraduate accounting students at a South African university provided a unique opportunity to investigate students' perceptions of professional skills competency development through a group research project as very few had prior experience in conducting research. This study documents students' perceptions of the use of the research project as a learning tool to develop specific professional competencies not traditionally taught and assessed. Although students found the research challenging, they believed that it supported the professional competency development required of future graduates that was not previously addressed appropriately.

RESUMEN La economía popular y solidaria juega un papel económico significativo en la sociedad contemporánea. Es por esto que muchos de los actores que la conforman deben aprender cómo asumir su rol dentro de la fiscalidad. Este artículo se enfoca en la revisión de la literatura asociada con Contabilidad, Finanzas y Economía, para así, con una perspectiva sólida y especializada, analizar la relación cualitativa entre educación financiera y exoneraciones tributarias de estos actores. La revisión sobre las brechas de conocimiento, las estrategias para mejorar la educación tributaria y financiera, y el fortalecimiento del cumplimiento tributario, permitieron concluir que la educación financiera temprana, el desarrollo de plataformas tecnológicas y la promulgación de políticas públicas asociadas a los aspectos financieros y tributarios, son el camino a seguir para lograr una formación íntegra que abarque aspectos fiscales y mejore la relación de los actores de economía popular y solidaria con las exenciones fiscales.

ABSTRACT The popular and solidarity economy plays a significant economic role in contemporary society. This is why many of its actors must learn how to assume their role within taxation. This article focuses on the literature review associated with Accounting, Finance and Economics, in order to, with a solid and specialized perspective, analyze the qualitative relationship between these actors’ financial education and tax exemptions. The review of knowledge gaps, strategies to improve tax and financial education, and strengthening tax compliance, allowed to conclude that early financial education, technological platforms development and public policies promulgation associated with financial and financial aspects tax, conform the way to follow for achieving comprehensive training that covers fiscal aspects and improves the relationship of popular and solidarity economy actors with tax exemptions.

Abstract Background: The Ignacio Chávez National Institute of Cardiology (NIC) has positioned itself as an international benchmark in cardiovascular medical education, standing out for its high academic standards and human quality. Objective: This study aims to identify the employment and academic profile of cardiology fellowship graduates from the National Institute of Cardiology of Mexico (NIC). Methods: A cross-sectional and retrospective study was conducted, involving 473 graduates from the period 2000-2015. Data was collected through an electronic survey. Results: A total of 221 graduates agreed to participate, accounting for 46.7% of the total number of graduates. Among the participants, 85.2% were male. The majority of graduates (82.4%) held Mexican nationality, while the remaining individuals represented various Latin-American nationalities. Following the completion of the cardiology fellowship, 89% of graduates pursued further postgraduate degrees. Within this group, 95.4% completed at least one additional fellowship, while 4.6% pursued a master’s or PhD program. The most popular fellowship program chosen was Interventional Cardiology. On average, NIC graduates dedicate 10.8 hours per day to their work, with 6.4 hours dedicated to cardiology and 4.3 hours to their other postgraduate degree. Those employed in both public and private health systems allocate 6.1 hours and 5.2 hours per day, respectively. Additionally, 75% of graduates are involved in teaching activities. Currently, 84% of graduates are employed in Mexico. Conclusion: The majority of NIC graduates are physicians who further their academic training by pursuing additional postgraduate programs. They work longer hours per day compared to the general Mexican population, with a significant focus on clinical cardiology. Graduates actively seek opportunities to share their expertise through various academic activities.

Resumen Antecedentes: El Instituto Nacional de Cardiología Ignacio Chávez (INC) se ha posicionado como un referente internacional en la educación médica cardiológica, destacándose por su alto nivel académico y calidad humana. Objetivo: El objetivo de este estudio fue identificar el perfil laboral y académico actual de los egresados del Instituto Nacional de Cardiología Ignacio Chávez (INC). Métodos: Se llevó a cabo un estudio transversal y retrospectivo que incluyó a 473 egresados del INC graduados entre 2000 y 2015. Se utilizó una encuesta electrónica para recopilar los datos. Resultados: Un total de 221 egresados aceptaron participar en el estudio, lo que representa el 46.7% del total de egresados. El 85.2% de los participantes son hombres. La mayoría de los egresados son de nacionalidad mexicana (82.4%), mientras que el resto se distribuye en varios países de Latinoamérica. El 89% de los egresados completó otro posgrado después de cardiología. De este grupo, el 95.4% realizó al menos una alta especialidad, mientras que el 4.6% obtuvo una maestría o doctorado. La especialidad más comúnmente elegida fue Cardiología Intervencionista. Los egresados del INC trabajan en promedio 10.8 horas al día, de las cuales 6.4 horas se dedican a la cardiología clínica y 4.3 horas al otro posgrado. Aquellos que trabajan en el sector público y privado dedican 6.1 horas y 5.2 horas al día, respectivamente. Además, el 75% de los egresados desempeña actividades de enseñanza. El 84% de los egresados trabajan en México. Conclusión: En su mayoría, los egresados del INC son médicos especialistas que continúan su formación académica a través de la realización de otros posgrados. Trabajan más horas al día en comparación con el resto de la población mexicana, y dedican la mayor parte de su tiempo al ejercicio de la cardiología clínica. También buscan transmitir sus conocimientos a través de actividades académicas y de enseñanza.

ABSTRACT Given the need to promote self-management of learning, to aspire to a quality professional, a scientific contradiction is shown between what Higher Education aspires with greater access, entry and exit of the population with the necessary preparation for their successful performance as professionals and the limited methodological didactic procedure for the self-management of learning in the teaching-learning process of Higher Mathematics in the distance education modality, which contributes to the training of professionals in the Accounting and Finance career, this article has as an objective, to show the results of the diagnosis made that allows structuring a scientific result to minimize the difficulties detected. Correspondingly, the research is based on the dialectical-materialist method as a general methodology for the analysis and interpretation of social problems, and a guide for the transformation of society. They were used as methods and techniques for the diagnosis of the current situation, among them the analysis-synthesis, the historical-logical, the inductive-deductive, the documentary analysis and surveys and interviews. The results obtained allow from the theory to define the self-management of learning in the teaching learning process in the Higher Mathematics I subject of the Accounting and Finance career in the distance modality, and specifies the insufficiencies in the direction of the teaching learning process towards independence and self-management of learning, as well as unfavorable evaluations in students and poor development of the necessary skills in the teaching-learning process of Higher Mathematics I.

RESUMEN Ante la necesidad de potenciar la autogestión del aprendizaje para aspirar a un profesional de calidad, existe una contradicción científica entre a lo que aspira la Educación Superior con el mayor acceso, ingreso y egreso de la población con la preparación necesaria para su desempeño exitoso como profesionales y el limitado proceder didáctico-metodológico para la autogestión del aprendizaje en el Proceso de Enseñanza-Aprendizaje de la Matemática Superior en la modalidad de Educación a distancia que contribuya a la formación de los profesionales de la carrera Contabilidad y Finanzas. El presente artículo tiene como objetivo mostrar los resultados del diagnóstico efectuado, que permita estructurar un resultado científico para minimizar las dificultades detectadas. En correspondencia, la investigación tiene sus bases en el método dialéctico-materialista como metodología general para el análisis e interpretación de los problemas sociales, y guía para la transformación de la sociedad. Se utilizaron como métodos y técnicas para el diagnóstico de la situación actual: el análisis-síntesis, el histórico-lógico, el inductivo-deductivo, el análisis documental, encuestas y entrevistas. Los resultados obtenidos permiten, desde la teoría, definir la autogestión del aprendizaje en el Proceso de Enseñanza-Aprendizaje en la asignatura Matemática Superior I de la carrera Contabilidad y Finanzas en la modalidad a distancia, y precisa las insuficiencias en la dirección del Proceso de Enseñanza-Aprendizaje hacia la independencia y autogestión del aprendizaje, así como las evaluaciones no favorables en los estudiantes y el pobre desarrollo de las habilidades necesarias en el Proceso de Enseñanza-Aprendizaje de la Matemática Superior I.

RESUMO Dada a necessidade de promover a autogestão da aprendizagem para aspirar a ser um profissional de qualidade, existe uma contradição científica entre o que aspira o Ensino Superior com maior acesso, entrada e saída da população com a preparação necessária para o seu desempenho bem sucedido como profissionais. e o limitado procedimento didático-metodológico de autogestão da aprendizagem no Processo Ensino-Aprendizagem de Matemática Superior na modalidade Educação a Distância que contribui para a formação de profissionais da carreira Contábil e Financeira. O objetivo deste artigo é mostrar os resultados do diagnóstico realizado, o que permite estruturar um resultado científico para minimizar as dificuldades detectadas. Correspondentemente, a pesquisa baseia-se no método dialético-materialista como metodologia geral para a análise e interpretação dos problemas sociais e um guia para a transformação da sociedade. Para diagnosticar a situação atual foram utilizados os seguintes métodos e técnicas: análise-síntese, histórico-lógica, indutiva-dedutiva, análise documental, levantamentos e entrevistas. Os resultados obtidos permitem, a partir da teoria, definir a autogestão da aprendizagem no Processo Ensino-Aprendizagem na disciplina Matemática Superior I do curso de Contabilidade e Finanças na modalidade a distância, e especificam as insuficiências no direcionamento do Processo de Ensino -Aprendizagem no sentido da independência e autogestão da aprendizagem, bem como avaliações desfavoráveis nos alunos e o fraco desenvolvimento das competências necessárias ao Processo de Ensino-Aprendizagem da Matemática Superior I.

Generally, departments of accounting at universities in South Africa that are accredited by the South African Institute of Chartered Accountants (SAICA) mainly focus on teaching the syllabus as prescribed by the Institute. There is no research methodology module in this syllabus neither at undergraduate nor honours level. To qualify as a chartered accountant, one needs to pass an honours degree in accounting and write and pass two board exams. A qualified chartered accountant (CA/SA) will most likely encounter a research methodology module for the first time at master's-degree level. Since 2008, in addition to teaching and learning and community engagement, the departments of accounting have embraced their scholarly activities, which include supervision and/or publishing. As a result, there is an increased effort by the departments of accounting to have its staff members with a chartered accountancy qualification to enrol for master's and doctoral degrees (De Jager, Lubbe, Papageorgiou 2018). It is commonly believed that it seems easier to supervise students or write articles after attaining these qualifications. The purpose of this study was to investigate the barriers that are encountered by academics from a chartered accountancy background to engage in scholarly activities willingly. A qualitative research approach was followed in this study and data was collected by means of interviews. The population was accounting academics at the North-West University. The analysis of data was done qualitatively by means of thematic analysis. The findings revealed barriers such as not knowing where to start due to lack of background or knowledge in conducting research, time, workload, lack of management and lack of access to experienced mentors.

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.