Abstract

GARCIA-JIMENEZ, Marlón David. The teaching of accounting as an academic discipline: Concepts of sciences of professorship and critical thinking. Entramado [online]. 2014, vol.10, n.1, pp.164-174. ISSN 1900-3803.

This research arises from a process of inquiry into the realities of teaching accounting from a posture that seeks a more transcendent analysis than the proposals from traditional accounting pedagogy and pedagogical discourse. Theoretical advances are shown along with the first findings of the research project, "Models of scholarly scientific knowledge in a group of teachers of university programs of Public Accounting," which seeks, by means of theoretical-conceptual saturations (well-supported theory) generated through theoretical review, measurements of intentionality, and analysis of discourse, to establish the state of art of accounting training in the light of science teaching, proposing elements for comprehension of accounting teaching as an academic discipline, treating the training act as a problem, and determining reasons for the traditional practices of teaching in programs of Public Accounting and the lag in terms of conceptual evolution of the student body.

Keywords : Specific didactics; science teaching; accounting teaching; accounting discipline; models of scholarly scientific knowledge.

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