{"id":"https://openalex.org/W4394898548","doi":"https://doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","title":"Desaf\u00edos de la ense\u00f1anza de las ciencias contables","display_name":"Desaf\u00edos de la ense\u00f1anza de las ciencias contables","publication_year":2023,"publication_date":"2023-06-12","ids":{"openalex":"https://openalex.org/W4394898548","doi":"https://doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697"},"language":"es","primary_location":{"id":"doi:10.56503/contabilidad_y_auditoria/nro.57(29)/2697","doi":"https://doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","is_oa":true,"landing_page_url":"http://dx.doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","pdf_url":"https://ojs.econ.uba.ar/index.php/Contyaudit/article/download/2697/3466","source":{"id":"https://openalex.org/S4387287945","display_name":"Contabilidad y Auditor\u00eda","issn_l":"1515-2340","issn":["1515-2340","1852-446X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","nbra"],"host_organization":"https://openalex.org/P4310318191","host_organization_name":"University of Buenos Aires","host_organization_lineage":["https://openalex.org/P4310318191"],"host_organization_lineage_names":["University of Buenos Aires"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contabilidad y Auditor\u00eda","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.econ.uba.ar/index.php/Contyaudit/article/download/2697/3466","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044665577","display_name":"Derlis Daniel Duarte S\u00e1nchez","orcid":"https://orcid.org/0000-0002-6717-2873","observed_orcids":["https://orcid.org/0000-0002-6717-2873","https://orcid.org/0009-0001-8691-5847"]},"institutions":[{"id":"https://openalex.org/I4405266278","display_name":"Universidad Nacional de Canindey\u00fa","ror":"https://ror.org/01vtg2a51","country_code":"PY","type":"education","lineage":["https://openalex.org/I4405266278"]}],"countries":["PY"],"is_corresponding":false,"raw_author_name":"Derlis Daniel Duarte S\u00e1nchez","raw_affiliation_strings":["Universidad Nacional de Canindey\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Nacional de Canindey\u00fa","institution_ids":["https://openalex.org/I4405266278"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5093610072","display_name":"Victor Ariel Ram\u00edrez Girett","orcid":"https://orcid.org/0000-0003-2789-7420","observed_orcids":["https://orcid.org/0000-0003-2789-7420"]},"institutions":[{"id":"https://openalex.org/I4405266278","display_name":"Universidad Nacional de Canindey\u00fa","ror":"https://ror.org/01vtg2a51","country_code":"PY","type":"education","lineage":["https://openalex.org/I4405266278"]}],"countries":["PY"],"is_corresponding":false,"raw_author_name":"V\u00edctor Ariel Ram\u00edrez Girett","raw_affiliation_strings":["Universidad Nacional de Canindey\u00fa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Nacional de Canindey\u00fa","institution_ids":["https://openalex.org/I4405266278"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405266278"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"57","first_page":"103","last_page":"122"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9814000129699707,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.012299999594688416,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.9929999709129333},{"id":"https://openalex.org/keywords/educational-challenges","display_name":"educational challenges","score":0.8759999871253967},{"id":"https://openalex.org/keywords/teacher-education","display_name":"teacher professional development","score":0.9800000190734863},{"id":"https://openalex.org/keywords/ict-in-education","display_name":"ICT in education","score":0.8529999852180481},{"id":"https://openalex.org/keywords/problem-based-learning","display_name":"problem-based learning","score":0.9900000095367432},{"id":"https://openalex.org/keywords/accounting-interpretation","display_name":"accounting interpretation","score":0.6890000104904175},{"id":"https://openalex.org/keywords/student-cognitive-development","display_name":"student cognitive development","score":0.8199999928474426},{"id":"https://openalex.org/keywords/bloom-s-taxonomy","display_name":"Bloom's taxonomy","score":0.8209999799728394}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4116392433643341},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.33913516998291016}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.56503/contabilidad_y_auditoria/nro.57(29)/2697","doi":"https://doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","is_oa":true,"landing_page_url":"http://dx.doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","pdf_url":"https://ojs.econ.uba.ar/index.php/Contyaudit/article/download/2697/3466","source":{"id":"https://openalex.org/S4387287945","display_name":"Contabilidad y Auditor\u00eda","issn_l":"1515-2340","issn":["1515-2340","1852-446X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","nbra"],"host_organization":"https://openalex.org/P4310318191","host_organization_name":"University of Buenos Aires","host_organization_lineage":["https://openalex.org/P4310318191"],"host_organization_lineage_names":["University of Buenos Aires"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contabilidad y Auditor\u00eda","raw_type":"journal-article"},{"id":"pmh:oai:ojs.economicas.uba.ar:article/2697","doi":null,"is_oa":true,"landing_page_url":"https://ojs.economicas.uba.ar/Contyaudit/article/view/2697","pdf_url":null,"source":{"id":"https://openalex.org/S4387287945","display_name":"Contabilidad y Auditor\u00eda","issn_l":"1515-2340","issn":["1515-2340","1852-446X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","nbra"],"host_organization":"https://openalex.org/P4310318191","host_organization_name":"University of Buenos Aires","host_organization_lineage":["https://openalex.org/P4310318191"],"host_organization_lineage_names":["University of Buenos Aires"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1515-2340","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RDI UBA:contabit:2697_oai","doi":null,"is_oa":true,"landing_page_url":"https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2697_oai","pdf_url":"https://ojs.economicas.uba.ar/Contyaudit/article/download/2697/3466","source":{"id":"https://openalex.org/S4306402562","display_name":"Repositorio Digital Institucional de la Universidad de Buenos Aires (Universidad de Buenos Aires)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I24354313","host_organization_name":"Universidad de Buenos Aires","host_organization_lineage":["https://openalex.org/I24354313"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"1515-2340","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.56503/contabilidad_y_auditoria/nro.57(29)/2697","doi":"https://doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","is_oa":true,"landing_page_url":"http://dx.doi.org/10.56503/contabilidad_y_auditoria/nro.57(29)/2697","pdf_url":"https://ojs.econ.uba.ar/index.php/Contyaudit/article/download/2697/3466","source":{"id":"https://openalex.org/S4387287945","display_name":"Contabilidad y Auditor\u00eda","issn_l":"1515-2340","issn":["1515-2340","1852-446X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","latindex","nbra"],"host_organization":"https://openalex.org/P4310318191","host_organization_name":"University of Buenos Aires","host_organization_lineage":["https://openalex.org/P4310318191"],"host_organization_lineage_names":["University of Buenos Aires"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contabilidad y Auditor\u00eda","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","score":0.9901999831199646,"display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4394898548.pdf","grobid_xml":"https://content.openalex.org/works/W4394898548.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2144951241","https://openalex.org/W2267450839","https://openalex.org/W2284826147","https://openalex.org/W2895442997","https://openalex.org/W2964184774","https://openalex.org/W3003338749","https://openalex.org/W3116235590","https://openalex.org/W4283836884","https://openalex.org/W4312342476"],"related_works":["https://openalex.org/W2982568692","https://openalex.org/W2267136164","https://openalex.org/W4406690785","https://openalex.org/W7165922920","https://openalex.org/W3003342772","https://openalex.org/W1936510671","https://openalex.org/W2282341001","https://openalex.org/W1587413903","https://openalex.org/W3025783180","https://openalex.org/W2312883473"],"abstract_inverted_index":{"El":[0],"objetivo":[1],"de":[2,10,13,24,33,56,71,81,86,93],"la":[3,11,31,39,50,79,84],"investigaci\u00f3n":[4],"consiste":[5],"en":[6,61,66,77],"describir":[7],"los":[8,34,94],"desaf\u00edos":[9,48],"educaci\u00f3n":[12],"las":[14,57,62],"Ciencias":[15],"Contables.":[16],"Para":[17],"lo":[18],"cual,":[19],"se":[20,36],"emplea":[21],"una":[22],"metodolog\u00eda":[23],"enfoque":[25,60],"cualitativo,":[26],"no":[27],"experimental,":[28],"descriptivo,":[29],"para":[30,83],"recolecci\u00f3n":[32],"datos,":[35],"ha":[37],"empleado":[38],"revisi\u00f3n":[40],"documental.":[41],"Los":[42],"principales":[43,47],"resultados":[44],"arrojaron":[45],"tres":[46],"primero,":[49],"capacitaci\u00f3n":[51],"docente,":[52],"segundo,":[53],"el":[54,74,90],"uso":[55],"tics":[58],"con":[59],"ciencias":[63],"contables":[64,88],"y":[65,89,98],"tercer":[67],"lugar,":[68],"aplicar":[69,97],"t\u00e9cnicas":[70],"ense\u00f1anza":[72,80],"como":[73],"aprendizaje":[75],"basado":[76],"problemas,":[78],"interpretaci\u00f3n":[82],"formaci\u00f3n":[85],"cr\u00edticos":[87],"desarrollo":[91],"cognitivo":[92],"estudiantes":[95],"\u201crecordar,":[96],"analizar\u201d.":[99]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2024-04-18T00:00:00"}