Desafíos de la investigación contable, el ejercicio profesional en armonía con la investigación académica

Abstract

In the accounting field different research has been developed seeking to increase epistemological contributions, both in the academic context as well as in the professional context; this research, for the most part, has been developed under a quantitative approach taking into account the need to develop pragmatic themes related to accounting regulations. However, the challenges facing the accounting field are countless. This research gives a documentary overview on qualitative and quantitative research, taking into account the interdisciplinarity of the accounting field. In conclusion, this paper states the necessity of setting a connection between the academic and professional accounting research, seeking harmony between them and a consistent response to the development of accounting science with ethics and social responsibility.