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Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista El Directivo al Día is the property of Centro de Informacion y Gestion Tecnologica (CIGET) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this article is to analyze the level of appropriation of internal stakeholders (students, teachers and managers) assigned to the Public Accounting Program of the Mariana University (Pasto, Colombia) to the dimensions of University Social Responsibility (USR). For this purpose, a sample of 121 students, 28 teachers and 2 managers (dean and director of the program) was used and three hypotheses were formulated from the review of the literature that were tested in two phases: the first exploratory, through factor analysis and, the second confirmatory, with the structural equation model. The main results show that the internal stakeholders of the Mariana University perceive that research with a social focus is related to the dimension of social projection, and that RSU with an educational focus is not related to research with a social focus, but it is related to the dimension of social projection. [ABSTRACT FROM AUTHOR]

Accounting education within organizations is essential for proper management of the accounting systems that they manage, accounting is important because it is considered an essential tool for companies in continuous growth. The objective of this research is based on analyzing the teaching of accounting systems in private companies that apply social responsibility. The methodology in this research is based on a documentary-type bibliographic design through a systematic review of scientific articles indexed in databases with verifiable rigor. In conclusion, it is mentioned that the relevance of teaching not only in institutions but also at the business level is essential to have trained and knowledgeable people in the work groups of each aspect related to the activities of the organizations. Nowadays CSR is part of most companies regardless of their size, and therefore the proper management of the information related to it is necessary and even more so the accounting information that is managed by systems that require training and extensive knowledge of each of the aspects covered by these software making life simpler within the organization. [ABSTRACT FROM AUTHOR]

Copyright of Tendencias: Revista de la Facultad de Ciencias Económicas y Administrativas is the property of Universidad de Narino, Facultad de Ciencias Economics y Administrativas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Legal training for the graduate in Accounting and Finance has special significance for the solution of professional problems through the exercise of the functions they perform in the business environment and in the different spheres of action. The changes occurring in the economy are carriers of a strong legal component, which implies the updating or creation of the legal rules governing accounting, which demands a professional performance more consistent with the current requirements of legality. The aim of this work is to analyze the main theoretical references that support the legal training of the graduate in Accounting and Finance. The theoretical systematization, in the current stage of the research, allowed assuming the ideas of several authors, as support of specific criteria in the context of this research directed to the improvement of the training process according to the priorities of Cuban Higher Education. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Activos is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper addresses the need to foster critical thinking skills through a gender perspective in the Translation and Interpretation curricula in Spain. Taking as an example the degree in Translation and Interlinguistic Mediation at the University of Valencia, the need to address translation education taking into account the gender bias present in texts, discourses and professional assignments of future translation graduates is examined. Through the VOICED innovation project, a classroom experience is presented focusing on the development of gender awareness in the translation classroom. The project addresses translators’ self-concept and enhances their ability to make conscious decisions about the linguistic and discursive strategies that may, or may not, perpetuate power asymmetries in society. The results of the project and the students’ perceptions are also presented, which show both the poor education they have received so far in the field of gender and their willingness to incorporate a gender perspective into translation education. [ABSTRACT FROM AUTHOR]

Copyright of Human Review is the property of Eagora Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article reviews the category Activity from positions of the Cultural Historical Approach and Developer Didactics, and its impact on university education. Theoretical methods such as analysissynthesis, historical-logical, transition from the abstract to the concrete, system approach and theoretical modeling, as well as empirical methods such as the survey, whose purpose was to identify how the phenomenon of activity manifests itself, from the community dimension/perspective (De Vicenzi, et al., 2020); the instrumenti was applied to a non-probabilistic convenience sample of 108 higher education students from Tangamanga University, Campus Tequis, in San Luis Potosí, Mexico. As a result, student assessments were obtained on the types of academic activities in which they intervene once the return to face-to-face learning and the Regularities for the teaching-learning process that must be taken into account in university education according to the types of activity assumed. [ABSTRACT FROM AUTHOR]

Many times you can hear that there are irregularities in the accounting or accounting processes of a company or institution. Such is the case that anomalies are revealed in the different processes that are carried out. A correct functioning of the accounting information allows, without a doubt, to increase the efficiency of the personnel that works with it daily, as well as minimizing the possibilities that some unfortunate event that leads to lack of control or tax evasion in the worst case. A great step forward in this problem is the one of automation to be able to eradicate the human errors that come with it. Not only can these systems be automated but others that relate to educational institutions and are used in their libraries, thus allowing a quick and efficient inventory to be established. Fostering a culture in students to carry accounting information in an effective way would raise awareness and be in tune with the digital demands that today demands the growing development of digitalization in the current era. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Educade: Spanish Journal of Accounting, Finance & Management Education / Revista de Educación en Contabilidad, Finanzas y Administración de Empresas is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Visión Contable is the property of Universidad Autonoma Latinoamericana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista FACE is the property of Universidad de Pamplona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study describes the current state of research in the area of accounting education in Colombia. In recent years, research in this area has been acquiring great importance, formalizing an intellectual accounting structure from different points of view. For this purpose, a bibliometric study is carried out between the years 2000-2020, analyzing the production published in 42 journals registered in Publindex. As a result, 264 articles related to accounting education were identified; the journal with the highest number of published works is the Revista Contaduría Universidad de Antioquia. Likewise, it was determined that one author publishes 52% of the documents, and the participation of women in this area of knowledge is especially highlighted. [ABSTRACT FROM AUTHOR]

Copyright of Revista En-Contexto is the property of Tecnologico de Antioquia, Institucion Universitari and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

different professional educational careers --empirically dominant-- are using simulation software to improve the hands-on-theoretical learning exercise of educational laboratories and experimental courses, under constructivist models to encourage active student participation. Research in different areas shows that simulators improve students' educational processes and promote an interactive and playful space motivating learning. This research proposes to develop a review of literature to describe the maturity status of experiences in the application of accounting simulators in vocational education. The results found, show that the simulator application in accounting is in an emerging process. The research articles found on the application of simulation software strategies in accounting education confirm these results. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Visión Contable is the property of Universidad Autonoma Latinoamericana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to analyze how the topic of International Education Standards (IES) has been discussed in the Brazilian academic space. A documentary methodology was used to review the scientific articles published in the Scientific Periodicals Electronic Library (SPELL) database, the content of the didactic-pedagogical discipline taught in post-graduation programs and the production derived from the culmination of studies of these courses; This review was carried out for the period 2010-2017. The results obtained allowed us to consider that, in the Brazilian academic spaces, the IES are not approached with the dimension and depth required to understand their limitations and the epistemological arsenal necessary for their implementation. The studies carried out in Brazil do not contemplate the problems generated around the IES; This article constitutes an alert on the danger that it represents, for the training of accounting professionals, to assume the published regulations without being subjected to debate and critical reflection. This study must be overcome by others that demonstrate the limitations implied in each regulation to lead the necessary change in accounting education. [ABSTRACT FROM AUTHOR]

Copyright of Teoría de la Educación. Revista Interuniversitaria is the property of Ediciones Universidad de Salamanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Visión Contable is the property of Universidad Autonoma Latinoamericana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Visión Contable is the property of Universidad Autonoma Latinoamericana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of this study is to reveal the main thematic groups addressed in publications on the subject of the internationalization of accounting education. For the development of this study, information was collected with the use of a documentary investigation of the international standards of accounting education (IES) and a bibliographical survey of the articles with Qualis greater than or equal to B2, published during the period of 2006-2017 in the databases Portal de Capes, SPELL and Google Scholar Newspapers. The analysis revealed that studies on the subject are still scarce, especially those dedicated to concrete proposals for the improvement of the curricula according to the new recommendations. The authors demand that the accounting guilds recognize the limitations to the scope of the regulations for the training of a competent professional and its improvement is studied. [ABSTRACT FROM AUTHOR]

Copyright of Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Visión Contable is the property of Universidad Autonoma Latinoamericana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Teaching accounting in a higher education institution has been usually considered to be a technical rather than an intellectual activity, with teaching methods being focused on journal entries, which eventually have held no appeal for students. In this research, a diagnosis of the process of teaching and learning accounting at the Catholic University of Cuenca, Campus Macas, was made with the aim of knowing the training processes for both students and teachers, and getting a feedback from them. Methods used were literature review, scientific observation of lessons given by teachers, and interviewing some students. Among the major results obtained is the impact of pedagogical training of teachers on student performance, and that the techniques and methods used are the traditional ones, and they are a long way short of being significant to students. Therefore, it is suggested that accounting teachers should get a better pedagogical training, so their teaching can be improved. [ABSTRACT FROM AUTHOR]

Nowadays, Information and Communication Technologies (ICTs) are playing a leading role in the socioeconomic development, and heavily influencing every job, piece of research, service, and even everyday life of people from all over the world. The impact of these Technologies on universities and colleges requires new educational settings to be created, where ICTs may promote training processes in open, flexible, and effective environments. In this work, the results obtained by incorporating, for three academic years, ICTs into the Introduction to Pedagogy course as part of the Accounting and Finance Curriculum offered by the University of Havana are presented. Blended learning as an approach to education that combines a virtual learning environment specially created for this course, the learning platform Moodle, and face-to-face classroom practices was used. [ABSTRACT FROM AUTHOR]

Copyright of Revista Facultad de Ciencias Economicas: Investigacion y Reflexion is the property of Revista Facultad de Ciencias Economicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista En-Contexto is the property of Tecnologico de Antioquia, Institucion Universitari and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Educade: Spanish Journal of Accounting, Finance & Management Education / Revista de Educación en Contabilidad, Finanzas y Administración de Empresas is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista CEA is the property of Revista CEA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Undoubtedly, the approach to the body --both in philosophy in past times and recently in sciences such as sociology, economics, psychology, and anthropology- has marked the world's consciousness. However, this awareness reduces the possibilities of the body. The transformation of the latter redefines what is perceived and what is known, and its vision participates in the origin of the world. These considerations are the epicenter of this article, in which some corporeal paradigms, particularly Foucault's docile bodies, will be carefully reviewed. From corporeality, we analyze the association between the power of organizations such as the IFAC and the IASB and the discourse of accounting education, which affects the accounting professional's practice, the sector, and the economy. This paper aims to link the effects of power derived from globalization with accounting education and relate them to the philosophical concept of a docile body. The IFAC arise as a global regulatory body whose orders are strongly connected to the higher education system that guide accounting education. Its global discourse justifies and predisposes new professional to practices that obey to powers and phenomenon such as standardization and homogenization. [ABSTRACT FROM AUTHOR]

Th is project asks if ongoing evaluation has a positive eff ect on learning in the university classroom. For this reason, we analyzed students' grades in fi nancial accounting in undergraduate accounting and administration at Universidad de Murcia (Spain) during the last four academic periods. We used 584 grades that were tripled in the analysis: the fi nal exam grade, the grade for ongoing evaluation, and the overall grade for the subject, all infl uenced by diff erent variables. Th e results obtained from the fi rst descriptive study and the regression of ordinary least squares allow us to confi rm previous studies and accept the basic hypothesis that ongoing evaluation has a positive eff ect on the fi nal exam grade and therefore, on learning. [ABSTRACT FROM AUTHOR]

Copyright of Activos is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Educade: Spanish Journal of Accounting, Finance & Management Education / Revista de Educación en Contabilidad, Finanzas y Administración de Empresas is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Educade: Spanish Journal of Accounting, Finance & Management Education / Revista de Educación en Contabilidad, Finanzas y Administración de Empresas is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Educade: Spanish Journal of Accounting, Finance & Management Education / Revista de Educación en Contabilidad, Finanzas y Administración de Empresas is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)