Instrument to identify pedagogical competencies of professional teachers of public accounting

Abstract

The main objective of this article is to share the experience acquired in the creation of the research instrument in the project entitled Pedagogical Competences of the Public Accountant who guides courses in the Public Accounting program. The importance of the research is made known taking into account that the training of the professional in public accounting is very important given the relevance of the public accountant in the companies who is the guarantor of the state giving public faith and indicating which is the real situation in financial aspects, for such reason the responsibility of the universities to have teachers with solid knowledge who are constantly being trained in their professional area and who possess the necessary tools to be able to carry out the pedagogical practices in a suitable way. In the development of the article, some literary antecedents are mentioned together with the theoretical ones that support the research. The objective and the respective research problem are made known, the type of qualitative-descriptive research is demonstrated in order to collect and analyze the information, knowing the methodologies imparted in the pedagogical encounters. It also shows the participants that will be taken into account in the research and, finally, it shows how the research instruments were used. In summary, the article "Instrument to identify pedagogical competencies of professional teachers of Public Accounting" describes the process carried out to create the semi-structured interview, a research instrument applied to teachers, as well as the instrument applied to students in the focus group.