National and international antecedents on specific didactics of the accounting discipline in the 21st century

Abstract

The article addresses a review of Colombian and international publications on accounting education, prioritizing those related to the construction of a specific accounting didactics, from which significant improvements in the teaching-learning systems of the discipline. This review addressed the content of the five major journals at the national level and of the five main journals at a global level according to national tradition and international Scopus criteria, determining the need to specify research processes that improve classroom practices and transcend rhetoric of the problem.