THE UNIVERSITY ACCOUNTING RESEARCH IN ECUADOR. AN APPROXIMATION TO ITS CURRENT STATE

Abstract

The present research work basically focuses on studying the scientific production of accounting thesis during 2007 to 2017, in Ecuador. The researchers were interested in knowing the evolution accounting scientific production has had during that period of time and what topics the students working on thesis have tackled on their graduation process. Regarding methodology, it can be stated that the researchers carried out a deep search action on the repositories that belong to the 31 universities that offer this career. Consequently, the data was consolidated in a matrix with many variables for further analysis. This research is based on data panels that have non-probabilistic and non-experimental sampling. Moreover, the study has a descriptive and correlational quantitative approach nature. The results were significant since it was possible to behold a sustained growth on accounting research until 2015. Later, accounting research declined due to institutional and national norms. As a conclusion, it is possible to say that accounting must be recognized as a science that needs more research. In addition, accounting should not be considered as a normative discipline that must be suitable for accomplishing the international requirements among the business world