Didáctica para el desarrollo del pensamiento crítico en la formación profesional contable
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Fecha
2020
Autores
Puche Pinto, Luis Ángel
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Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
Antecedentes: Comenius (1986), manifestó su preocupación por la enseñanza a los hombres, las formas y medios utilizados; comenzó a trabajar en lo que él denominó Didáctica. A su vez, la formación docente en América Latina se ha caracterizado por hacer énfasis en la transmisión de información que liga el aprendizaje con la asimilación pasiva de dicha información. Grisales-Franco (2008) informa que el concepto de didáctica universitaria apareció a principios del siglo XX como una teoría general de la instrucción en la universidad. Por otra parte, Casal de Altuve (2010) plantea que el contador público debido a su formación disciplinar, ha tenido como efecto una excesiva fragmentación y reducción de los problemas contables.
Objetivos: Se establece como objetivo general el diseño de una didáctica bajo fundamentos epistemológicos, teóricos y metodológicos para propiciar el desarrollo de habilidades de pensamiento crítico en la formación profesional contable. También se establecen como objetivos específicos: Identificar la didáctica que prevalece en la formación contable; determinar estrategias creativas para definir una didáctica que desarrolle el pensamiento crítico en la formación disciplinar contable; identificar los elementos epistemológicos, teóricos y metodológicos de una didáctica para el desarrollo del pensamiento crítico del profesional contable, y definir colectivamente la didáctica pertinente para el desarrollo de habilidades de pensamiento crítico.
Materiales y Métodos: Se adopta el paradigma de Investigación-Acción, modelo cualitativo, siguiendo las orientaciones de la Teoría Crítica de la Enseñanza de Stephen Kemmis (1988). Para la investigación en ejecución, la población está representada por 24 docentes, 280 estudiantes y 3 administrativos del área contable del Programa de contaduría pública de la Universidad de La Guajira. La información se recolectó mediante técnicas cualitativas como la observación no participante, la entrevista abierta, la recopilación de documentos, los grupos de discusión y la aplicación de un instrumento como el cuestionario. El análisis de datos se apoya en el software Atlas-Ti.
Background: Comenius (1986), expressed his concern for teaching men, the ways and means used; he began to work on what he called Didactics. In turn, teacher training in Latin America has been characterized by an emphasis on the transmission of information that links learning with the passive assimilation of that information. Grisales-Franco (2008) reports that the concept of university didactics appeared at the beginning of the 20th century as a general theory of university instruction. On the other hand, Casal de Altuve (2010) states that the public accountant, due to his disciplinary training, has had the effect of excessive fragmentation and reduction of accounting problems. Objectives: General Objective: to design a didactics under epistemological, theoretical and methodological foundations to promote the development of critical thinking skills in professional accounting training. Specific Objectives: to identify the prevailing didactics in accounting training. To determine creative strategies to define a didactics that develops critical thinking in disciplinary accounting training. To identify the epistemological, theoretical and methodological elements of a didactics for the development of critical thinking skills of the professional accountant. To collectively define the relevant didactics for the development of critical thinking skills. Materials and Methods: The Action Research paradigm a qualitative model is adopted, following the guidelines of the Critical Teaching Theory of Stephen Kemmis (1988). For the research in progress, the population is represented by 24 teachers, 280 students and 3 administrative staff from the accounting area of the Public Accounting Program of the University of La Guajira. The information was collected through qualitative techniques such as non-participatory observation, open interview, document collection, discussion groups and the application of an instrument such as the questionnaire. The data analysis is supported by the Atlas-Ti software.
Background: Comenius (1986), expressed his concern for teaching men, the ways and means used; he began to work on what he called Didactics. In turn, teacher training in Latin America has been characterized by an emphasis on the transmission of information that links learning with the passive assimilation of that information. Grisales-Franco (2008) reports that the concept of university didactics appeared at the beginning of the 20th century as a general theory of university instruction. On the other hand, Casal de Altuve (2010) states that the public accountant, due to his disciplinary training, has had the effect of excessive fragmentation and reduction of accounting problems. Objectives: General Objective: to design a didactics under epistemological, theoretical and methodological foundations to promote the development of critical thinking skills in professional accounting training. Specific Objectives: to identify the prevailing didactics in accounting training. To determine creative strategies to define a didactics that develops critical thinking in disciplinary accounting training. To identify the epistemological, theoretical and methodological elements of a didactics for the development of critical thinking skills of the professional accountant. To collectively define the relevant didactics for the development of critical thinking skills. Materials and Methods: The Action Research paradigm a qualitative model is adopted, following the guidelines of the Critical Teaching Theory of Stephen Kemmis (1988). For the research in progress, the population is represented by 24 teachers, 280 students and 3 administrative staff from the accounting area of the Public Accounting Program of the University of La Guajira. The information was collected through qualitative techniques such as non-participatory observation, open interview, document collection, discussion groups and the application of an instrument such as the questionnaire. The data analysis is supported by the Atlas-Ti software.
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Palabras clave
Contabilidad, Contador público, Didáctica, Pensamiento crítico, Proceso de enseñanza, Proceso de aprendizaje, Accounting, Public Accountant, Didactics, Critical thinking, Teaching process, Learning process