Publication: Distanciamiento entre el mundo académico y el mundo profesional en contabilidad de gestión
Loading...
Files
Official URL
Full text at PDC
Publication Date
2017-01-11
Authors
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Complutense de Madrid
Citations
Exportar
Abstract
El debate sobre la contribución de la academia contable a la práctica profesional ha retornado a la literatura internacional; en particular, se observa un incremento de foros y publicaciones alarmando de un progresivo distanciamiento entre la investigación y la práctica profesional. En este sentido, la vinculación entre docencia, investigación contable y práctica profesional ha venido estudiándose a través de una estructura triangular, como reflejo de las relaciones causales que se dan entre sus vértices y de la necesidad de una interrelación entre los mismos. En líneas generales, se tacha a la investigación contable de insuficientemente innovadora y de ir progresivamente alejándose de la realidad contable y sus necesidades, conforme ha ido consolidando su carácter como ciencia. Con relación a la Contabilidad de Gestión, los motivos del gap que se señalan como frecuentes en las publicaciones internacionales son: la falta de contacto con los problemas de los profesionales; la necesidad de respuestas rápidas de las organizaciones; la dificultad para acceder a la información contable; la infravaloración de la investigación de carácter aplicado; la evaluación de las investigaciones en función de su complejidad estadística; los cánones establecidos por las revistas de mayor impacto para publicar y el sistema de incentivos del profesorado universitario. Por otra parte, han proliferado los estudios sobre el contenido técnico y las capacidades que requieren los profesionales y su reflejo en la docencia con motivo de las nuevas titulaciones universitarias de Grado. Complementariamente, numerosas publicaciones internacionales y documentos de instituciones de profesionales intentan profundizar en un cambio en el perfil del “Management Accounting o controller”, como consecuencia del entorno competitivo y convulso al que se enfrentan actualmente las organizaciones. Sin embargo, en España son limitados los trabajos sobre la docencia universitaria en Contabilidad de Gestión y el perfil profesional de su especialista...
The debate over the contribution of the Accounting Scholarship to the professional practice has returned again to international literature. Particularly, an increase of forums and publications alarming a progressive division between academic research and practice, it is observed. In this sense, the relationship between accounting teaching, research and practice has been analyzed through a triangular structure reflecting casual connections between its vertexes and the need of an interrelation between them. Overall, accounting research is criticized for not being innovative, by increasingly detaching from real accounting practice while its academic component has been consolidated. Related to the Management Accounting, international publications have indicated the reasons for this gap: a lack of contact with challenges of practitioners; the need of fast answers to organizatiońs problems; difficulties to access internal accounting information; an underestimate of applied research; research assessment depending on complex statistic methods; the specific acceptance criteria in the academic journals belonged to the Journal Citation Report (JCR) and the performance measurement system of academics. On the other hand, studies regarding technical content and competences required by practitioners, have proliferated as a consequence of the establishment of a new modality of degree in all Spanish Universities, called “Grado”. In addition, a number of international publications and professional organizations reports have analyzed a change in the role of management accountants or controllers. This change is due to the competitive and convulsed business environment in which the companies are. However, limited publications have been dealing the correspondence between Management Accounting education and its practitioner in Spanish Universities...
The debate over the contribution of the Accounting Scholarship to the professional practice has returned again to international literature. Particularly, an increase of forums and publications alarming a progressive division between academic research and practice, it is observed. In this sense, the relationship between accounting teaching, research and practice has been analyzed through a triangular structure reflecting casual connections between its vertexes and the need of an interrelation between them. Overall, accounting research is criticized for not being innovative, by increasingly detaching from real accounting practice while its academic component has been consolidated. Related to the Management Accounting, international publications have indicated the reasons for this gap: a lack of contact with challenges of practitioners; the need of fast answers to organizatiońs problems; difficulties to access internal accounting information; an underestimate of applied research; research assessment depending on complex statistic methods; the specific acceptance criteria in the academic journals belonged to the Journal Citation Report (JCR) and the performance measurement system of academics. On the other hand, studies regarding technical content and competences required by practitioners, have proliferated as a consequence of the establishment of a new modality of degree in all Spanish Universities, called “Grado”. In addition, a number of international publications and professional organizations reports have analyzed a change in the role of management accountants or controllers. This change is due to the competitive and convulsed business environment in which the companies are. However, limited publications have been dealing the correspondence between Management Accounting education and its practitioner in Spanish Universities...
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Financiera y Contabilidad II, leída el 08/01/2016