Evaluación de las expresiones del pensamiento crítico de los estudiantes de contaduría pública CUC y la relación con su perfil profesional
Alvear Montoya, Luis Guillermo
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AbstractConcern is the current attitude of the students, for our case students CUC Public Accountant, as his top priority during his training, mostly confined to acquire technical information on the profession and distance, among other things, and impact analysis that represents the accounting information in their environment. Such indifference to deepen student in different settings than the technical professional, is preceded by various situations that contribute to the consolidation of a student behind a comprehensive manner to exercise the responsibility that is of the accounting profession in Colombia, which is why work must be done ongoing with the different actors involved in one way or another in the training of students, being actors in this process the teachers, who largely shape the type of professional that takes place in classrooms, so it must be educational background priority is not just limited to the transfer of information between teachers and students, the scope of education go far beyond this simple action, and the higher education institutions in their responsibility to society, be made to the constitution an individual reflective, critical and participatory. Against this background it is proposed to encourage the development of critical thinking in accounting student population, largely because their responsibilities as an individual member of society, professional or the passing of their education, depend on how the student is locates at their reality and at this point becomes important to analyze carefully the situations that arise, always leave room for doubt, self-correcting and construct their own knowledge, to argue their ideas coherently, the drawbacks make a choice to move forward and always propose an exit to the impasse for more difficult than it seems. The research was directed to "evaluate the expressions of students' critical thinking in Public Accounting CUC and the relationship with their professional profile", seeking to address differences in this analysis presented in this purpose and, in turn, contribute to reducing . A questionnaire was Critical Thinking, defined by a Spanish author, to allow the realization of the objective. In conducting the statistical justification of the sample, 88 students were selected semesters 7, 8 and 9 to implement the instrument, which had 30 items and a reliability index of 0.90. In general it showed that the expression of critical thinking in students are at an intermediate level so it is necessary to establish permanent leadership strategies to strengthen this quality in the students, again, when the professional accounting constantly unfolding scenarios highly complex and must be prepared to face the challenges before it. Finally, we propose several actions aimed at strengthening critical thinking and overall program quality in Public Accounting CUC, among them are running a comprehensive training seminar in which students are familiar with the program's projects, are linked to them, are based on the importance of critical thinking and achieve it part of their daily activities. Likewise, teachers need to encourage the development indelibly critical thinking in their classes, because in this way contribute to awaken the student population that is dormant and may be more sensitive to his surroundings. In order to consolidate the above-defined actions for the development of critical thinking and promoting the quality of the program is proposed as a third and final step to create a division within the program that integrates the propositions above, so their guidance should be directed to generate, maintain and strengthen program quality in Public Accounting from CUC. The realization of this project in the short or long term should be aware that one of its primary objectives must be linked to linking students to the promotion, preservation and consolidation of program quality in Public Accounting Corporation. It is important that the processes that has been promoting the program in Public Accounting in quality are not neglected, therefore it must safeguard all these actions to develop a program leading regional and national levels.