Formative Research in Accounting Education: Concepts, Challenges, and Pedagogical Potentialities - An Integrative Review
DOI:
https://doi.org/10.14392/asaa.2025180303Keywords:
Accounting Education, formative research, integrative review, teaching with researchAbstract
Objectives: To present the progress of formative research in higher education in accounting and the need to work on related public policies, considering the need to use different strategies in university accounting education and that formative research is a relevant alternative, in the development of formation.
Method: An integrative literature review is proposed, through a database search of articles published between 2000 and 2020. The inclusion criteria are related to accounting and publications in English and Spanish, the exclusion criteria are documents prior to the year 2000 or after 2020 and documents without access, and publications in other languages. The sources of information are academic databases. The risk of inclusion bias arises from only incorporating studies published in English and Spanish. The results of the review point to five analytical categories that focus on: definition between research to teach and research training; objectives; strategies; roles in the process; and associated problems.
Results or Discussion: A total of 46 studies were identified. Formative research is training through research, in which a direct and interdependent relationship is assumed between research and teaching, which strengthens the joint learning of teachers and students. It is a relevant tool that contributes to accounting training, which is characterized by being traditionalist and tending towards the technical.
Contribution: The main contribution is based on demonstrating the need to develop institutional and state guidelines for the incorporation of formative research in higher education and specifically in accounting programmes. The work presents a gap regarding the recognition of applied formative research in the accounting field, conception, and the need to establish institutional policy guidelines in universities and the State. The aim is to establish a documentary research line on the advances in formative research. This initial review provides a baseline from which periodic reviews every five years can be conducted to identify changes and propose new developments on the topic.
Downloads
References
Apostolou, B., Watson, S. F., Hassell, J. M., & Webber, S. A. (2001). Accounting education literature review (1997–1999). Journal of Accounting Education, 19(1), 1-61. DOI: https://doi.org/10.1016/S0748-5751(01)00010-0
Avendaño, W., Rueda, G., & Paz, L. (2016). La investigación formativa en las prácticas docentes de los profesores de un programa de contaduría pública. Cuadernos de Contabilidad, 17(43), 157-182. DOI: 10.11144/Javeriana.cc17-43.ifpd
Bargate, K. (2015). Multiple interventions in a managerial accounting and financial management tutorial programme to enhance understanding. South African Journal of Accounting Research, 29(1), 13-28. DOI: 10.1080/10291954.2015.1006485
Brew, A. (2012). Teaching and research: new relationships and their implications for inquiry-based teaching and learning in higher education. Higher Education Research & Development, 31(1), 101-114. DOI: 10.1080/07294360.2012.642844
Carriel, J. C. (2014). Incidencia de la investigación formativa en los horizontes epistemológicos de la contabilidad. Revista Científica y Tecnólogica UPSE, 2(1), 1-8.
Carvajal, O. (2016). Modelo de investigación formativa para el programa de Contaduría Pública de la Universidad Libre Seccional Cúcuta. Tesis de maestría. Universidad Libre de Colombia. https://repository.unilibre.edu.co/handle/10901/9750
Casa Nova, S. P. D. C., Patiño-Jacinto, R. A., & Macias, H. A. (2023). Diversity and equity in accounting education during COVID-19: Insights from Colombia. Issues in Accounting Education, 38(3), 87-103. DOI: https://doi.org/10.2308/ISSUES-2021-117
Castaño, C. (2019). La investigación formativa en programas de contaduría: el caso de la Universidad de Antioquia. Visión contable 20, 136-154. DOI: 10.24142/vc20v20n20a6
Castillo, F. (2020). Estrategia de redacción académica para desarrollar habilidades investigativas en los estudiantes de contabilidad de I.E.S.T.P. Juan José Farfán Céspedes Sullana - 2019. Tesis de Maestría. Universidad César Vallejo. https://repositorio.ucv.edu.pe/handle/20.500.12692/51542
Chan, C. (2017). Investigating a research-informed teaching idea: The use of transcripts of authentic workplace talk in the teaching of spoken business English. English for Specific Purposes, 46, 72-89. DOI: 10.1016/j.esp.2016.12.002
Day, M., Kaidonis, M., & Perrin, R. (2003). Reflexivity in learning critical accounting implications for teaching and its research nexus. Critical Perspectives on Accounting, 14 (5), 597-614. DOI: 10.1016/S1045-2354(02)00188-9
Demo, P. (2015). Aprender como autor. São Paulo, Editorial Atlas.
Demsky, J., & Zimmerman, J. (2000). On "Reseach vs. Teaching: A long - term perspective. Accounting Horizons, 14(3), 343-352. DOI: 10.2308/acch.2000.14.3.343
Díaz, O., Montes, M., & Cangahuala, O. (2017). La investigación formativa en el pregrado: una propuesta desde el plan de estudios de la facultad de ciencias contables de la PUCP. Revista Científica Hermes (19), 409-431. DOI: 10.17151/hermes.2017.19.21
Diniz, D. (2013). Carta de uma orientadora: o primeiro projeto de pesquisa. 2. ed. Brasília, Letras Livres.
Duff, A., & Marriot, N. (2017a). The teaching-research gestalt in accounting: A cluster analytic approach. The British Accounting Review 49(4), 413-428. DOI: 10.1016/j.bar.2017.05.003
Duff, A., & Marriott, N. (2017b). The teaching–research gestalt: the development of a discipline-based scale. Studies in Higher Education, 42 (12), 2406-2420. DOI: 10.1080/03075079.2016.1143926
Estrada, E., Peralta, S., Sarmiento, C., & Hernández, A. (2009). Importancia de la investigación en la formación de los profesionales de la contaduría pública en la Universidad Simón Bolívar. Revista Desarrollo Gerencial,1(1), 45-57.
Freire, P. (1996). Pedagogia da Autonomía: saberes necessários à prática educativa. São Paulo, Paz e Terra.
García-Jiménez, M. (2014). Enseñanza de la contabilidad como disciplina académica: concepciones de ciencias del profesorado y pensamiento crítico. Entramado 10(1), 164-174.
Giraud, F., & Saulpic, O. (2019). Research-based teaching or teaching-based research Analysis of a teaching content elaboration process. Qualitative Research in Accounting & Management, 16(4), 563-588. DOI: https://doi.org/10.1108/QRAM-11-2018-0101
Gómez, O., & Cely, C. (2016). Formación para la investigación: una aproximación a la cultura investigativa y conocimiento contable. Capic Review, 14(1),39-46.
Hancock, P., Marriott, N., & Duff, A. (2019). Research–teaching yin–yang? An empirical study of accounting and finance academics in Australia and New Zealand. Accounting and Finance, 59(1), 219-252. DOI: https://doi.org/10.1111/acfi.12243
Hansen, J. (2006). Using Problem-Based Learning in Accounting. Journal of Education for Business, 81(4), 221-224. DOI: https://doi.org/10.3200/JOEB.81.4.221-224
Jack, L., & Saulpic, O. (2019). How qualitative research can infuse teaching in accounting. Qualitative research in Accounting & Management, 16(4), pp. 457-462. DOI: https://doi.org/10.1108/QRAM-10-2019-0103
Jusoh, R., & Abiolin, Z. (2012). The Teaching-Research Nexus: A Study on the Students’ Awareness, Experiences and Perceptions of Research. Procedia - Social and Behavioral Sciences, 38, 141-148. DOI: https://doi.org/10.1016/j.sbspro.2012.03.328
Leeke, P. (2020). Fake narratives and critical thought: how creative writing can facilitate critical thinking in an age of fake news and false accounting. New Writing, 17(2), 199-207. DOI: https://doi.org/10.1080/14790726.2019.1667405
López, R., Díaz, T., Llerena, N., Prado, Y., & Vicedo, E. (2010). Sistema de actividades para desarrollar las habilidades investigativas en los estudiantes de la licenciatura de contabilidad y finanzas de Sum de Colón. Tesis de Maestría. Universidad de Matanzas.
Lubbe, I. (2015). Educating professionals - perceptions of the research-teaching nexus in accounting (a case study). Studies in Higher Education, 16(6), 1085-1106. DOI: https://doi.org/10.1080/03075079.2013.858682
Macias, H. A., Patiño-Jacinto, R. A., & Castro, M. F. (2021). Accounting education in a Latin American country during COVID-19: proximity at a distance. Pacific Accounting Review, 33(5), 636-651. DOI: https://doi.org/10.1108/PAR-11-2020-0198
Molina, Y., & Fonseca, J. (2019). La investigación formativa contable en universidades de Tunja. Revista de Investigación, Desarrollo e Innovación, 10(1), 93-106. DOI: https://doi.org/10.19053/20278306.v10.n1.2019.10014
Muñoz, S., & Duque, D. (2012). El descentramiento de la duda. Los grupos de investigación formativa en la Facultad de Contaduría Pública de la Universidad Autónoma Latinoamericana. Revista Visión Contable, 10, 154-169.
Muñoz, S., Ruíz, G., & Sarmiento, H. (2013). Formación para la investigación contable. Una interpretación de las intencionalidades y las metódicas desde la mirada de los profesores. Lumina, 14, 200-227.
Muñoz, S., Ruíz, G., & Sarmiento, H. (2015). Didácticas para la formación en investigación contable. Investigación y Reflexión, XXIII(1), 53-86.
Murgueitio, M. (2011). La investigación formativa como eje dinamizador hacia un pensamiento crítico del ejercicio contable. Gestión & Desarrollo, 8 (1), 79-94. DOI: 10.21500/01235834.1823
Neumann, R. (1992). Perceptions of the Teaching-Research Nexus: A Framework for Analysis. Higher Education, 32(2), 159-171. DOI: https://doi.org/10.1007/BF00185795
Neumann, R. (1996). Researching the teaching-research nexus: A critical review. Australian Journal of Education, 40(1), 5-18. DOI: https://doi.org/10.1177/000494419604000102
Ong, T., & Geri, H. (2019). Adoption of emerging technology to incorporate business research skills in teaching accounting theory. Journal of Education for Business, 94(7), 480-489. DOI: https://doi.org/10.1080/08832323.2018.1548421
Page, M., McKenzie, J., Bossuyt, P., Boutron, I., Hoffmann, T., & Mulrow, C. (2021). Declaración PRISMA 2020: una guía actualizada para la publicación de revisiones sistemáticas. Revista Española de Cardiología, 74(9), 790-799. DOI: https://doi.org/10.1136/bmj.n71.
Patiño, R. A., & Santos, G. (2009). La investigación formativa en los programas de contaduría pública, caso Colombia. Capic review (7), 23-34.
Patiño, R. A., Melgarejo, Z., & Valero, G. (2017). La investigación formativa en los planes de estudio en los programas de Contaduría Pública: caso Colombia. International Business Economics Review (8), 481-503.
Patiño, R. A., Melgarejo, Z., & Valero, G. (2018). Percepción de los egresados contables sobre la investigación formativa. Activos, 16(30), 101-125.
Patiño-Jacinto, R. A. (2020). Análisis de las concepciones y estrategias de la investigación formativa para programas de Contaduría Pública en Colombia. Tesis de Doctorado. Universidad Santo Tomás. https://repository.usta.edu.co/bitstream/handle/11634/31370/2020RuthPati%C3%B1o.pdf?sequence=1
Rebele, J. E., & Tiller, M. G. (1986). Empirical research in accounting education: A review and evaluation. In: Bishop, A. C., St. Pierre, E.K. & Benke, R. L. (Eds.) Research in accounting education, Center for Research in Accounting Education, James Madison University, Harrisonburg, VA, pp. 1-54.
Rebele, J. E., Stout, D. E., & Hassell, J. M. (1991). A review of empirical research in accounting education: 1985–1991. Journal of Accounting Education, 9(2), 167-231. DOI: https://doi.org/10.1016/0748-5751(91)90003-A
Rebele, J. E., Apostolou, B. A., Buckless, F. A., Hassell, J. M., Paquette, L. R., & Stout, D. E. (1998). Accounting education literature review (1991–1997), part I: Curriculum and instructional approaches. Journal of Accounting Education, 16(1), 1-51. DOI: https://doi.org/10.1016/S0748-5751(98)00001-3
Ríos, R. (2012). Incidencia de la formación investigadora en la cualificación académica de los estudiantes del programa de Contaduría Pública de la Corporación Universitaria Minuto de Dios, Colombia. Tesis de Doctorado. Universidad de Granada. https://digibug.ugr.es/handle/10481/25152.
Ríos, R. (2013a). La formación para la investigación de contadores públicos colombianos: un asunto de estrategia. Revista Científica General José María Cordova, 11(11), 175-206.
Ríos, R. (2013b). La formación para la investigación en los programas de contaduría: una función del profesor universitario. Revista Científica General José María Córdova, 12(14), 129-148.
Ríos, R. (2013c). Educación contable: La formación para la investigación en los programas de Contaduría Pública. Revista Colombiana de Contabilidad, 1 (2), 175-206.
Ríos, R., López, J., & Trujillo, J. (2014). La formación para la investigación y su incidencia en la cualificación académica de los estudiantes de Contaduría en Colombia. Teuken Bidikay, (5), 99-122.
Robertson, J. (2007). Beyond the ‘research/teaching nexus’: exploring the complexity of academic experience. Studies in Higher Education, 32(5), 541-556. DOI: https://doi.org/10.1080/03075070701476043
Robertson, J., & Bond, C. (2001). Experiences of the Relation between Teaching and Research: What do academics value? Higher Education Research & Development, 20(1), 5-19. https://doi.org/10.1080/07924360120043612
Rojas, J., & Triana, L. (2010). Investigación formativa holística en procesos de enseñanza - aprendizaje de la auditoría de gestión desde programas de contaduría pública, dirigida a empresas públicas y privadas. Dimensión empresarial, 8(2), 6-23.
Rueda, G. (2015). Ventajas y oportunidades no aprovechadas para la formación integral de contadores públicos desde la perspectiva de Conocimiento e Interés. Lúmina 16, 20-39.
Ruíz, G., Reyes, J., & Muñoz, S. (2014). La formación en investigación contable: de la declaración a la acción. Praxis y saber, 5(9), 189-210.
Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431-562. DOI: https://doi.org/10.1080/09639284.2020.1808487
Shankar, B. (2015). Enhancing research-teaching link in organizational behavior: Illustration through an actual example. The International Journal of Management Education, 13(3), 326-336. DOI: https://doi.org/10.1016/j.ijme.2015.07.004
Ten-Yiu, T. (2014). Controversies surrounding teaching effectiveness versus research productivity in accounting: some Hong Kong evidence. Journal of Commerce & Accounting Research, 3(1), 9-18. DOI: https://doi.org/10.1108/ARJ-11-2013-0078
Tucker, B., & Scully, G. (2020). Fun while it lasted: Executive MBA student perceptions of the value of academic research. Accounting Education, 29 (3), 263-290. DOI: https://doi.org/10.1080/09639284.2020.1732297
Upegui, M. (2002). La enseñanza de la contabilidad: por una investigación formativa mediante el aprendizaje cooperativo. Tesis de Maestría. Universidad de Antioquia. https://bibliotecadigital.udea.edu.co/handle/10495/6912.
Whittemore, R., & Knafl, K. (2005). The integrative review: updated methodology. Journal of Advanced Nursing, 52(5), 546-553. DOI: https://doi.org/10.1111/j.1365-2648.2005.03621.x
Wilkin, C. (2014). Enhancing the AIS curriculum: Integration of a research - led, problem-based learning task. Journal of accounting education 32(2), 185-199. DOI: 10.1016/j.jaccedu.2014.04.001
Wilkin, C. (2017). Enhancing critical thinking: accounting students’ perceptions. Education + Training, 59(1), 15-30. DOI: https://doi.org/10.1108/ET-05-2016-0089
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ruth Alejandra Patiño-acinto, Silvia Pereira de Castro Casa Nova
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright for articles published in the ASAA Journal is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The ASAA Journal will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).
