Resumen

ARIAS COLLAGUAZO, Wilmer Medardo; MALDONADO GUDINO, Carlos Wilman  y  ARCINIEGAS PASPUEL, Olga Germania. Epistemological trends in accounting sciences in undergraduate degrees in Ecuadorian universities. Universidad y Sociedad [online]. 2021, vol.13, n.3, pp. 354-360.  Epub 02-Jun-2021. ISSN 2218-3620.

The main reason for a university is research, as well as the generation of new knowledge that contributes to the expansion of the various sciences, and one of those challenges today is the development of accounting sciences. That is why it is necessary to reflect on the trend that undergraduate studies are having in universities, therefore, the objective has been to demonstrate the trend of accounting sciences through a hermeneutic review to establish the level of epistemological development of Undergraduate works from the digital repositories of the Ecuadorian universities from 2015 to 2019. Whose methodological design of this article has a descriptive and reflective scope that presents its results from an analytical and interpretive perspective, based on the review of the existing empirical literature. The results that have been obtained are a descriptive representation of the trend towards management accounting and its applications in the environment, however, it was also determined that there are works that deepen the development of accounting theory.

Palabras clave : Accounting sciences; epistemological trends; undergraduate degrees; Ecuadorian universities and hermeneutical review.

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