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¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica

Author

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  • Victor-Ponce, Patricia
  • Muñoz Colomina, Clara Isabel

Abstract

En la literatura internacional ha retornado la polémica sobre la contribución de la investigación contable a la práctica profesional, observando que hay un distanciamiento entre ambas. España no es ajena a esta discusión, pero hay escasas evidencias de lo que opinan los colectivos. Por ello este trabajo se propone conocer la opinión del profesorado universitario español especializado en Contabilidad de Gestión sobre si existe ese gap entre la investigación en dicha especialidad y la gestión económica de las organizaciones. Para alcanzar el objetivo se ha procedido a encuestar a 298 académicos. Los resultados manifiestan que una amplia mayoría de profesores considera que el distanciamiento entre el colectivo académico y el mundo profesional existe y debe reducirse. Los profesores opinan que los principales motivos que impiden que la comunidad académica se comprometa con la práctica son: los criterios del sistema de evaluación del profesorado universitario, la falta de interés de los profesionales por acudir a las revistas académicas contables, la necesidad de respuestas a corto plazo que requieren los profesionales y la escasa transferencia de resultados de las investigaciones a las organizaciones. El interés de este trabajo radica en ser un estudio empírico pionero en analizar el gap en esta especialidad contable.

Suggested Citation

  • Victor-Ponce, Patricia & Muñoz Colomina, Clara Isabel, 2016. "¿La investigación española en Contabilidad de Gestión está alejada de la práctica profesional? La opinión académica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 45-54.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:1:p:45-54
    DOI: 10.1016/j.rcsar.2015.01.002
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    References listed on IDEAS

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    1. Arquero, José Luis & Jiménez Cardoso, Sergio Manuel & Laffarga Briones, Joaquina, 2016. "Utilidad percibida de la producción académica-contable. Opinión de los profesores universitarios y de los profesionales," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 239-251.

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    More about this item

    Keywords

    Gap investigación-práctica; Investigación en Contabilidad de Gestión; Transferencia de conocimiento; Sistemas de evaluación del profesorado en universidades; Académicos; Encuesta; Research-practice gap; Management Accounting research; Knowledge transference; Performance assessment systems in universities; Academics; Survey;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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