Think mathematically: a path to accounting thinking
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Keywords
accounting thinking, mathematical thinking, research classrooms
Abstract
The preparation of the accounting area has focused on a mechanical and repetitive process, predominantly instrumental technique, motivated towards accountability to the economic entities and the state. Cruz (cited by Escobar, 2014) indicates that the public accountant is a "subject who does not inquire, or does so precariously, about the cause and effect relationships that moderate and model their reality, in which this leads to carry out his professional action "(p.5).
The difficulty has been increasingly evident due to the regulatory changes that affect the accounting task in Colombia, especially the process of convergence of international financial reporting standards (IFRS), where accounting professionals and those working in this area it is difficult for them to "understand and adapt the new tendencies and trends that arise from this discipline" (Marulanda, Piedrahíta, & Quintero, 2011, p.17). This article comes from the research process where the aim is to adapt the structure of mathematical thought through research classrooms in the training of professionals and technicians in the accounting area, for the development of analytical, comprehensive thinking.
References
Escobar, J. (2014). Avances Interdisciplinarios para una comprensión crítica de la contabilidad. Adversia, 15, 1-14.
Ley 115 Congreso de la república. (8 de febrero de 1994). Por la cual se expide la ley general de educación. Bogotá.
Ley 119 Congreso Colombia . (9 de febrero de 1994). Por la cual se reestructura el Servicio Nacional de Aprendizaje, SENA, se deroga el Decreto 2149 de 1992 y se dictan otras disposiciones.
Bogotá .
Machado, M. (2012). Del positivismo a la diversidad epistemológica: un paso para la construcción del pensamiento
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Karen Natalia Castillo Prada, Universidad Pedagógica y Tecnológica de Colombia
Contador Público, Candidata a Magister en Educación, Universidad Pedagógica y Tecnológica de Colombia, Investigadora del área contable, líder de investigación.