Identificación de problemas de investigación en artículos científicos del área contable.

Abstract

The present work aims to demonstrate the importance of adequately identifying research problems through the corresponding analysis in the various scientific articles selected based on the area of accounting, with respect to the essential definitions clarified by the different authors of the research publications. In such a way that the objective of the study is to determine the research problems in scientific articles of the accounting area, through the qualitative approach which reflects the realities illustrated by the descriptive data given the comparison existing in the investigation, where it is contemplated to the basic documentary modality in view of the fact that the information is made through the support of scientific publications, using the use of bibliographic sources as journal articles for its explanation and argumentation. Therefore it can be corroborated that the research problems identified in the analyzed texts, mostly evidence the description of a difficulty which demands a solution through inquiry, moreover it is pointed out as a circumstance that verifies a gap in the knowledge that aims to saturate developing the need to investigate, as well as the obstruction of a specific issue that needs to be explained and overcome by the researcher.