Evaluación de las fuentes de consulta para el desarrollo de investigación científica en los estudiantes de contabilidad y auditoría.

Abstract

Research is one of the most relevant factors in the educational and training environment of a professional, before it is essential that its implementation has the appropriate scientific validity to ensure contribution to the general knowledge. The present work is supported by the empirical observation made to the students, in whom the scarce reading practice was identified, as well as the inefficient critical analysis of the contents read, which becomes more worrying when finding that some sources of consultation lack of scientific connotation, thus tarnishing the inquiry made. In virtue of the aforementioned, a study is proposed to the student population with a focus on the Accounting and Audit career of the Universidad Tecnica de Machala period 2018-II, with the aim of identifying the evaluation processes of the sources of consultation they use for the development of their investigations. Based on the information provided by the coordination of the race, by means of the survey technique and with a population sample of 258 students, work is carried out.