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 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.

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.

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.

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 Introduction: Good Medical Residency Programs (PRM) must invest in the structuring and continuous development of care services in the health network setting; in the organization of the support structure for teaching and care activities and in the remuneration and continuous training of preceptors and coordinators. Objective: This study is an observational, cross-sectional, and descriptive investigation aimed at providing an in-depth understanding of the characteristics of individuals who have successfully completed the medical residency program in Orthopedics and Traumatology (MRPOT) at the Clinic Hospital of the Faculty of Medicine of Ribeirão Preto, University of São Paulo. Additionally, the study seeks to gather comprehensive data regarding the features of the educational program in order to offer insights for potential enhancements. The study encompassed a total of 418 participants who completed their training between 1964 and 2020. Methods: This group includes physicians who not only graduated from the MRPOT but also those who completed supplementary specialized programs and medical residencies in hand surgery, all within the same department. Data were systematically collected through an electronic questionnaire. Results: Among the participants, 302 graduates (73.6% of the total cohort) were identified, and responses were obtained from 214 individuals, which corresponds to 70.8% of the reached contacts or 52.2% of the entire graduate pool. The predominant demographic of the sample is male, with 198 respondents (92.5%), most of whom reside in the state of São Paulo (154 individuals, 71.9%). A significant portion of the participants, 184 (86%), pursued further specialized training or embarked on additional medical residencies within the field. The most prevalent subspecialties within this group are Knee Surgery, accounting for 63 individuals (34.2%), and Hand Surgery, comprising 49 individuals (26.6%). Postgraduate education played a role in the academic training of 87 respondents (40.6%). Research activities primarily took place within public universities (81%) and were carried out by 79 graduates (36.9%). A substantial proportion, 130 individuals (60.7%), had prior experience in medical education, either as preceptors or professors for both undergraduate and medical residency levels. The majority of participants, 152 individuals (71%), currently practice within their respective subspecialties. However, a considerable number of graduates also engage in traumatology (34.1%) and general orthopedics (31.8%). The evaluation of the educational framework of the program and the level of professional satisfaction revealed notable aspects that received positive assessments from the respondents. These included the diversity and volume of cases, training tailored for tertiary and secondary care, and preparation for the professional sphere. On the other hand, concerns were raised regarding the adequacy of monthly remuneration, the scarcity of theoretical instruction, and the limited exposure to surgical training. These specific areas garnered lower scores both in the objective metrics and subjective feedback. Conclusion: This study effectively delineated the characteristics of MRPOT graduates and identified the program’s key strengths. Simultaneously, it highlights areas that have drawn criticism and warrant attention. Introduction PRM (PRM setting coordinators Objective observational crosssectional, crosssectional cross sectional, sectional cross-sectional indepth depth (MRPOT Preto Additionally enhancements 41 196 2020 Methods surgery department questionnaire Results 30 73.6% 736 73 6 (73.6 cohort 21 708 70 8 70.8 522 52 2 52.2 pool male 19 92.5%, 925 92.5% , 92 5 (92.5%) 154 (15 71.9%. 719 71.9% . 71 9 71.9%) 18 86%, 86 86% (86%) field Surgery 34.2%, 342 34.2% 34 (34.2%) 4 26.6%. 266 26.6% 26 (26.6%) 40.6%. 406 40.6% 40 (40.6%) 81% 81 (81% 7 36.9%. 369 36.9% 36 (36.9%) proportion 13 60.7%, 607 60.7% 60 (60.7%) levels 15 71%, 71% (71%) However 34.1% 341 1 (34.1% 31.8%. 318 31.8% 31 (31.8%) cases sphere instruction feedback Conclusion s strengths Simultaneously attention 202 3 73.6 (73. 70. 52. 92.5 (92.5% (1 71.9 (86% 34.2 (34.2% 26.6 (26.6% 40.6 (40.6% (81 36.9 (36.9% 60.7 (60.7% (71% 34.1 (34.1 31.8 (31.8% 20 73. (73 92. (92.5 ( 71. (86 34. (34.2 26. (26.6 40. (40.6 (8 36. (36.9 60. (60.7 (71 (34. 31. (31.8 (7 (92. (26. (40. (36. (60. (34 (31. (92 (26 (40 (36 (60 (3 (31 (9 (2 (4 (6

Resumo Introdução: Bons programas de residência médica (PRM) devem investir na estruturação e no desenvolvimento contínuo dos serviços de assistência no contexto da rede de saúde, na organização da estrutura de apoio às atividades didáticas e assistenciais, e na remuneração e capacitação contínua de preceptores e coordenadores. Objetivo: Este estudo observacional, transversal e descritivo buscou caracterizar o perfil dos egressos do Programa de Residência Médica em Ortopedia e Traumatologia (PRMOT) do HCFMRP-USP e coletar dados sobre as características do programa que orientem ações de aperfeiçoamento na metodologia de ensino. Método: Participaram do estudo egressos do PRMOT ou que concluíram os programas de complementação especializada e residência médica em cirurgia da mão entre 1964 e 2020. Resultado: Foi encaminhado um questionário a 302 indivíduos (73,6% do total de egressos), obtendo 214 respostas (70,8% dos indivíduos contatados ou 52,2% do total de egressos). Indivíduos do sexo masculino correspondem a 92,5% dos egressos, e 71,9% residem no estado de São Paulo. As duas subespecialidades mais cursadas foram cirurgia do joelho e da mão. A pós-graduação stricto sensu fez parte da formação acadêmica de 40,6% dos egressos, dos quais 60,7% trabalharam com ensino médico. Dos egressos, 71% atuam na subespecialidade escolhida. Na avaliação do ensino do PRMOT e do grau de satisfação profissional, os aspectos que se destacaram positivamente foram: capacitação para atendimento em níveis terciário e secundário, número de atendimentos, variabilidade dos casos e preparo para o mercado de trabalho. Os aspectos que se destacaram negativamente foram: remuneração mensal, carga horária de aulas teóricas e realização de procedimentos cirúrgicos. Conclusão: O estudo conseguiu traçar o perfil do egresso e determinar os pontos fortes e as oportunidades de melhoria do PRMOT do HCFMRP-USP. Introdução PRM (PRM saúde assistenciais coordenadores Objetivo observacional (PRMOT HCFMRPUSP HCFMRP USP Método 196 2020 Resultado 30 73,6% 736 73 6 (73,6 , egressos) 21 70,8% 708 70 8 (70,8 522 52 2 52,2 egressos. . 925 92 5 92,5 719 71 9 71,9 Paulo pósgraduação pós graduação 406 40 40,6 607 60 7 60,7 médico escolhida profissional secundário atendimentos trabalho mensal cirúrgicos Conclusão HCFMRPUSP. USP. 19 202 3 73,6 (73, 70,8 (70, 52, 92, 71, 4 40, 60, 1 20 73, (73 70, (70 (7 (

This study aimed to identify whether gender differences exist related to the motives, expectations and preparedness of students entering accounting studies at a South African university. A questionnaire was used to gather the data from a sample of first-year students and t-tests were employed to identify differences in findings between gender groups. The findings indicate that gender differences exist in the motives for studying and for choosing to study accounting, in particular with females indicating a stronger desire to gain a better understanding of themselves, while males appeared more confident of succeeding in the programme and scoring marks at the top of the class. Identifying and understanding gender differences is expected to have implications for teaching and learning which can further reduce gender imbalances in the profession. The study is of particular interest to academics, professional bodies and universities educating students in the field of accounting, which has historically been perceived to be a male-dominated profession.

Cette étude vise à déterminer s'il existe des différences entre les sexes en ce qui concerne les motivations, les attentes et la préparation des étudiants qui entreprennent des études de comptabilité dans une université sud-africaine. Un questionnaire a été utilisé pour recueillir les données auprès d'un échantillon d'étudiants de première année et le test t a été utilisé pour identifier les différences de résultats entre les groupes d'étudiants de différents sexes. Les résultats indiquent qu'il existe des différences entre les hommes et les femmes en ce qui concerne les motivations à étudier et à choisir d'étudier la comptabilité, en particulier chez les femmes où l'on constate un désir plus marqué de parvenir à une meilleure connaissance de soi, tandis que chez les hommes, on constate une plus grande confiance dans la capacité à réussir le programme et à obtenir les meilleures notes de la classe. L'identification et la compréhension des différences entre les différents sexes devraient avoir des répercussions sur l'enseignement et l'apprentissage, ce qui peut contribuer à réduire les déséquilibres entre les hommes et les femmes dans la profession. Cette étude présente un intérêt particulier pour le corps académique, les organismes professionnels et les universités qui forment des étudiants dans le domaine de la comptabilité, une profession historiquement perçue comme dominée par les hommes...

Abstract The University Center (CU) Ecatepec, of the Autonomous University of the State of Mexico (UAEMéx), is an institution with 27 years of service in which computer engineering, bachelor's degree in Administrative Informatics, bachelor's degree in Psychology, bachelor's degree are taught. in Accounting and a degree in Administration. Use digital tools such as Moodle, Seduca and Microsoft Teams to support the teaching-learning process. It has three types of teaching modalities: school-based, mixed and online. Within the framework of the suspension of face-to-face classes, the need to maintain the continuity of learning has imposed challenges that countries have addressed through different alternatives and solutions in relation to school calendars and forms of work, by non-face-to-face means and with various forms of adaptation. Therefore, the objective of this document is to make visible the diversity of consequences that these measures will have on the educational institution in the short and medium term, as well as to propose recommendations to cope with the impact in the best possible way, projecting opportunities for learning and innovation. in post-pandemic education with the CU Ecatepec university community.

Resumen El Centro Universitario (CU) Ecatepec, de la Universidad Autónoma del Estado de México (UAEMéx), es una institución con 27 años de servicio en la cual se imparten las carreras de ingeniería en Computación, licenciatura en Informática Administrativa, licenciatura en Psicología, licenciatura en Contabilidad y licenciatura en Administración. Utiliza herramientas digitales como Moodle, Seduca y Microsoft Teams para apoyar el proceso de enseñanza-aprendizaje. Cuenta con tres tipos de modalidades de enseñanza: escolarizada, mixta y en línea. En el marco de la suspensión de las clases presenciales, la necesidad de mantener la continuidad de los aprendizajes ha impuesto desafíos que los países han abordado mediante diferentes alternativas y soluciones en relación con los calendarios escolares y las formas de trabajo, por medios no presenciales y con diversas formas de adaptación. Por tanto, el objetivo de este documento es visibilizar la diversidad de consecuencias que estas medidas tendrán sobre la institución educativa a corto y mediano plazo, así como plantear recomendaciones para sobrellevar el impacto de la mejor manera posible, proyectando oportunidades para el aprendizaje y la innovación en la educación posterior a la pandemia con la comunidad universitaria del CU Ecatepec.

Resumo O Centro Universitário (CU) Ecatepec, da Universidade Autônoma do Estado do México (UAEMéx), é uma instituição com 27 anos de atuação onde são ministrados engenharia da computação, bacharelado em Informática Administrativa, bacharelado em Psicologia, bacharelado. em Ciências Contábeis e graduada em Administração. Utilizar ferramentas digitais como Moodle, Seduca e Microsoft Teams para apoiar o processo de ensino-aprendizagem. Possui três modalidades de ensino: presencial, misto e online. No quadro da suspensão das aulas presenciais, a necessidade de manter a continuidade da aprendizagem impôs desafios que os países têm enfrentado através de diferentes alternativas e soluções em relação aos calendários escolares e formas de trabalho, através do ensino não presencial. -meios faciais e com diversas formas de adaptação. Portanto, o objetivo deste documento é tornar visível a diversidade de consequências que estas medidas terão na instituição de ensino no curto e médio prazo, bem como propor recomendações para fazer face ao impacto da melhor forma possível, projetando oportunidades para aprendizagem e inovação na educação pós-pandemia com a comunidade universitária CU Ecatepec.

Resumen: Resumen: La innovación digital es una herramienta estratégica en las organizaciones. La tecnología está revolucionando todos los ámbitos de los negocios, por lo que la prospectiva y la inteligencia artificial pueden presentarse como herramientas clave en los procesos de auditoría. Este artículo, a través de una revisión bibliográfica, entrevistas y análisis, busca determinar aspectos conceptuales relacionados con la auditoría del futuro y cómo esta temática ha sido abordada en las instituciones educativas y empresas en Ecuador. Entre los resultados se destaca que la prospectiva y la inteligencia artificial aplicadas en la auditoría se han convertido en herramientas para lograr niveles más altos de calidad, mejorar los procesos, reducir tiempo y dinero y proporcionar datos confiables para la toma de decisiones e identificación de riesgos. Los resultados también determinaron que algunas de las empresas calificadoras de riesgos en Ecuador no están conformes con el avance tecnológico y tienen un nivel bajo de utilización de herramientas tecnológicas e inteligencia artificial. De igual manera, las carreras de Contabilidad y Auditoría de las instituciones de educación superior no cuentan con avances en innovación ni consideran la enseñanza de la prospectiva o herramientas de inteligencia artificial en sus programas de estudios.

Abstract: Digital innovation is a strategic tool in organizations. Technology is revolutionizing all areas of business, so foresight and artificial intelligence can be presented as key tools in auditing processes. This article, through a literature review, interviews, and analysis, seeks to determine conceptual aspects related to the audit of the future and how this topic has been addressed in educational institutions and companies in Ecuador. Among the results, it is highlighted that foresight and artificial intelligence applied in auditing have become tools to achieve higher levels of quality, improve processes, reduce time and money, and provide reliable data for decision making and risk identification. The results also determined that some of the risk rating companies in Ecuador are not satisfied with technological advances and have a low level of use of technological tools and artificial intelligence. Similarly, accounting and auditing careers in higher education institutions do not have advances in innovation, nor do they consider the teaching of foresight or artificial intelligence tools in their curricula.

Higher education has become a leading life goal for youth across the world. More specifically, the higher education of basic scientists is key in the creation of new developments in economics, healthcare, science, and technology. However, advances and challenges that came with the 21st century have impacted how basic science research is conducted and how basic scientists function within a rapidly changing world. Without a doubt, the way in which basic scientists are trained at higher education institutions needs to be revisited and adapted where needed. By means of a literature review, this article demonstrates the significant challenges and advances in the 21st century, and how these impact the higher education of basic scientists. To summarise, training programmes must include a digitalisation focus and teach the use of digital technology to disseminate research findings to the lay public. Training must hone the skills that will help scientists to survive job scarcity in academia, skills such as curriculum vitae writing, promoting oneself as employable to industry companies and how to repurpose academic experiences for a different job market. Other aspects that need to be included are raising awareness, among the next generation of basic scientists, of the need to conduct research that has nationally and internationally relevant foci. Training must include mentorship during postgraduate training, the use of hybrid models of teaching, curricular integration and interdisciplinary learning and practices during the early stages of these scientists' careers. Lastly, undergraduate degrees give a general introduction to the basic sciences, but leave graduates with insufficient laboratory experience, and thus they struggle to enter the job market after their undergraduate degree is completed. In other fields, a B. in Accounting makes a graduate an accountant, B. Eng makes them an engineer, but BSc. equates to nothing besides several introductions to various fields. More must be done.

The objective of this study is to analyze how the teaching practice of accountants who became professors at Public Universities in the State of Rio Grande do Sul is constituted, in the light of the Theory of Professional Socialization. The research is descriptive, from the field and with a qualitative approach, analyzing 14 interviews with professors who teach the disciplines of professional content of the accounting nucleus through narrative analysis. The results of the analyzes demonstrate that the pedagogical practice of the accountant who is constituted as a teacher occurs when the teacher becomes aware of their knowledge acquired through their experiences and their experiences of professional socialization, and reflecting on this knowledge, acts using strategies of teaching and assessment methodologies, in a thoughtful and planned way. Regarding the Theory of Professional Socialization, the results point to the insertion in the professional environment, it becomes a facilitator in the construction of the pedagogical practice of the accountant who becomes a teacher and, that the experience with teaching internship, even after years of teaching experience, brings reflections on the way of acting in the classroom. The study bringing reflections for improvements in teacher training and understanding of the constitution of being a teacher.

El objetivo de este estudio es analizar cómo se constituye la práctica docente de contadores que se convirtieron en profesores de universidades públicas del estado de Rio Grande do Sul, a la luz de la Teoría de la Socialización Profesional. La investigación es descriptiva, de campo y con enfoque cualitativo, analizando 14 entrevistas a profesores que imparten las disciplinas de contenido profesional del núcleo contable a través del análisis narrativo. Los resultados de los análisis demuestran que la práctica pedagógica del contador que se convierte en docente ocurre cuando toma conciencia de sus conocimientos adquiridos a través de sus vivencias y sus experiencias de socialización profesional, y reflexionando sobre estos conocimientos, actúa utilizando estrategias didácticas y metodologías de evaluación. , de una manera reflexiva y planificada. En cuanto a la Teoría de la Socialización Profesional, los resultados apuntan a que la inserción en el ambiente profesional, se convierte en un facilitador en la construcción de la práctica pedagógica del contador que se convierte en docente y también, que la experiencia con una pasantía docente, aún después de años de la experiencia docente, trae reflexiones sobre la forma de actuar en el aula. El estudio trae reflexiones para la mejora de la formación docente y la comprensión de la constitución del ser docente.

O objetivo deste estudo é analisar como se constitui a prática de ensino de contadores que se fizeram docentes em Universidades Públicas do Estado do Rio Grande do Sul, a luz da Teoria da Socialização Profissional. A pesquisa é descritiva, de campo e com abordagem qualitativa, analisa 14 entrevistas com docentes que ministram as disciplinas de conteúdo profissional do núcleo contábil por meio de análise narrativa. Os resultados das análises demonstram que a prática pedagógica do contador que se constitui docente ocorre quando este toma consciência dos seus saberes adquiridos por meio de suas vivências e de suas experiências de socialização profissional, e refletindo sobre esses saberes age utilizando-se de estratégias de ensino e de metodologias de avaliações, de forma pensada e planejada. Em relação a Teoria da Socialização Profissional, os resultados, apontam para a inserção no ambiente profissional, torna-se um facilitador na construção da prática pedagógica do contador que se torna docente e ainda, que a experiência com estágio docente, mesmo depois de anos de experiência docente, traz reflexões no modo de agir em sala de aula. O estudo traz reflexões para melhorias na formação docente e no entendimento sobre a constituição do ser docente.

RESUMEN Este artículo es un recorte de una investigación que tuvo como objetivo mapear las acciones de diez municipios de la Baixada Fluminense para la Educación Infantil durante la pandemia de covid-19, mediante el diálogo con burócratas de nivel medio, profesionales responsables de la gestión municipal de las instituciones de Educación Infantil. La metodología implicó reuniones virtuales y aplicación de un cuestionario. La enseñanza a distancia fue una alternativa temporal y una apuesta para la continuidad del ciclo escolar con contradicciones con relación al trabajo pedagógico de la Educación Infantil. Esta opción desconoció que muchos niños se encuentran en contextos de fragilidad social, en que sus familias se encontraban preocupadas por cuestiones materiales de subsistencia y con poco acceso a artefactos y servicios tecnológicos. Los resultados apuntan para la desarticulación entre las entidades federativas, lo que dificultó la actuación de los coordinadores. Por eso, es importante pensar en el lugar de estos profesionales en la burocracia estatal. covid19, covid19 covid 19, 19 covid-19 medio cuestionario social tecnológicos federativas coordinadores eso estatal covid1 1 covid-1 covid-

ABSTRACT The current article is a research clipping aimed at mapping actions associated with early childhood education that were taken by ten municipalities in Baixada Fluminense during the covid-19 pandemic, based on conversations with mid-level bureaucrats accounting for managing municipal education institutions. The adopted methodology comprised virtual meetings and questionnaire application. Remote teaching was adopted by these municipalities as temporary alternative to maintain the school year running, although there were many contradictions about the adopted pedagogical approach. This option has disregarded the fact that many children lived in social vulnerability contexts and that their families were concerned with material issues associated with subsistence, as well as with poor access to technological devices and services. Results have pointed towards disarticulation among federated entities, a fact that has hindered coordinators’ actions. Thus, it is essential thinking about the place of these professionals in State’s bureaucracy. covid19 covid 19 covid-1 pandemic midlevel mid level institutions application running approach subsistence services entities coordinators Thus States State s bureaucracy covid1 1 covid-

RESUMO Este artigo é um recorte de pesquisa que objetivou mapear as ações de dez municípios da Baixada Fluminense para a educação infantil no período da pandemia da covid-19, por meio do diálogo com os burocratas de médio escalão, profissionais responsáveis pela gestão municipal das creches e pré-escolas. A metodologia envolveu encontros virtuais e aplicação de questionário. O ensino remoto foi uma alternativa temporária e uma aposta para a continuidade do ano letivo com muitas contradições em relação ao trabalho pedagógico na educação infantil. Essa opção desconsiderou que muitas crianças estavam em contextos de fragilidade social, em que suas famílias estavam preocupadas com questões materiais de subsistência e com pouco acesso a artefatos e serviços tecnológicos. Os resultados apontam para a desarticulação entre os entes federados, o que dificultou as ações locais dos coordenadores de educação infantil. Assim, é importante pensar o lugar desses profissionais na burocracia estatal. covid19, covid19 covid 19, 19 covid-19 escalão préescolas. préescolas pré escolas. escolas pré-escolas questionário social tecnológicos federados Assim estatal covid1 1 covid-1 covid-