Didactic of accounting as a tool for accounting investigation

Abstract

Accounting research, despite its multiple benefits in the academic world, has been little explored by accounting professors in Ecuador, who generally stick to traditional didactics. In this regard, this study aimed to determine the effectiveness of accounting didactics as a tool for accounting research. The methodology adopted was a descriptive, field and quasi-experimental study, the sample consisted of 23 accounting teachers from the Instituto Tecnológico Superior Universitec and the Instituto Tecnológico Superior Sucre. The interview technique was used, for which a 32-item questionnaire was elaborated as an instrument. It was validated by means of expert judgment and obtained a reliability of 0,92, applying Cronbach's Alpha coefficient. The main conclusion expresses that its implementation meant an important increase in the receptivity of the scientific-accounting research method, taking its practice from a null level to a level of 100 %. At the same time, developing research skills in teachers and students and demonstrating that its application improved the quality of learning, since it took them to the level of constructed and meaningful learning. Also, teachers increased their professional performance in each of their areas, as well as their participation and that of students in scientific events, which can give greater relevance to the events of the scientific accounting community.