Year: 2024
Type: article
Abstract: This study was carried out with the aim of analysing the biases of accounting publications: myths and truths. In its development, the analytical method was used from a descriptive perspective, as well as the research tools of the documentary review. The findings indicate that the observation, reflection, analysis and prediction skills of accountants remain underdeveloped throughout the training period, with the result that quantitative rather than qualitative data are considered more in decision-making. Reasons for this include a lack of clarity about its usefulness and its role in developing innovative approaches to accounting theory and practice. It is concluded that accounting is projective and predictive, so studying, understanding and introducing it as a basis for financial analysis in accounting practice requires a unique pedagogy; due to changes in the perception of reality, new types of observation are conducive to solving its difficult challenges.
DOI: 10.56294/mw2024623
Author: Rafael Romero-Carazas
Institution: Universidad Nacional de Moquegua
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: diamond
OpenAlex ID: W4408044412