Abstract

KWAN-CHUNG, Chap Kau  and  ALEGRE-BRITEZ, Miguel Ángel. Pedagogy and Didactics of accounting sciences. A review of conceptualizations. Rev. Int. Investig. Cienc. Soc. [online]. 2024, vol.20, n.1, pp.25-36. ISSN 2226-4000.  https://doi.org/10.18004/riics.2024.junio.25.

The purpose of the work was to review the Latin American literature on Pedagogy and Didactics of accounting sciences. The methodology consisted of The search for the works was carried out electronically, with the use of the Google Academic, Redalyc, Latindex, Dialnet and Tesis en Red application databases. The scoring criteria included relevance, methodological quality of the proposal of research, the experience and position of the authors/holders, the originality, as well as the relevance and scientific rigor. As results, a total of 30 papers were selected. There is a predominance of publications in the Didactic category, with little contribution in Pedagogy. It was found that the articles address theoretical aspects (of national and international interest) related to the teaching-learning process, by questioning the concepts of education, teacher/student relationship, environment, empathy and motivation, among others. In conclusion, future research can contribute to improving pedagogy and didactics in accounting sciences with projects aimed at multiculturalism in business-related subjects at the university level, with the development of technological resources capable of being used in the classroom for the individualized or group learning on or off campus, therefore, support materials for class tasks that involve meeting the needs of students are important so that each student has their individual development plan.

Keywords : pedagogy; didactics; accounting; learning; teaching.

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