Abstract

RINCON SOTO, Carlos Augusto; MOLINA MORA, Francisco Ricardo; SOLANO RODRIGUEZ, Omar Javier  and  LEMOS DE LA CRUZ, Jorge. DISCUSSION ON THE DIDACTIC SPACE OF THE ACCOUNTING LABORATORY IN HIGHER EDUCATION. Tend. [online]. 2023, vol.24, n.2, pp.143-169.  Epub May 31, 2023. ISSN 0124-8693.  https://doi.org/10.22267/rtend.232402.231.

In the field of accounting, the accounting laboratory has gained relevance as a space to develop students' practical and investigative skills, essential for their professional performance. However, it is important to reflect on the nature and objectives of this laboratory, preventing it from becoming a mere technical practice. This article focuses on analyzing the role of the accounting laboratory and examining its meaning in the training of accounting professionals, as well as critically reviewing wrong practices in its implementation. The article adopts an interpretive, conceptual and reflective approach, seeking to evaluate the purpose and essence of the accounting laboratory, and provide conceptual elements to re-evaluate and improve its teaching. Topics such as the differences from competency-based education between the educational space of technological and professional education in accounting are addressed. The results show the existing differences in the educational spaces of the accounting laboratories and workshops.

JEL: C90; C92; I21; I23; M41

Keywords : accounting skills; accounting education; accounting teaching; accounting professional training; educational practices in accounting..

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