Resumen

QUILIA VALERIO, Jhoansson Víctor Manuel; RIMACHE INCA, Maribel  y  ALFARO MENDOZA, Joel Alberto. Scientific research as a professional competency in accounting students. uct [online]. 2023, vol.27, n.119, pp.137-145.  Epub 15-Mar-2024. ISSN 1316-4821.  https://doi.org/10.47460/uct.v27i119.715.

The purpose of this paper is to describe the role of scientific research as a professional competence in the training of accounting students, emphasizing the current relevance of acquiring this competence in the labor and social context. To this end, a literature review was conducted in the Scopus and Scielo databases to analyze the existing literature on the subject. This analysis made it possible to identify the importance of competency-based training in accounting careers, in addition to the attempts to implement the research competency in their curricula. Finally, the results show that one way to motivate accounting students is through congresses or research workshops and publication in impact journals, which will awaken their interest in research.

Palabras clave : competencies; scientific research; Accounting; curriculum.

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