Influence of learning structures in the formation of skills in management accounting: a deep look

The study analyzes the deficiency in the formation of key competencies in management accounting, particularly in Latin America, where many programs focus on technical aspects instead of the development of analytical, problem-solving, and decision-making skills. Its objective is to analyze the learni...

• Κύριος συγγραφέας: Kwan Chung, Chap Kau (author)
• Άλλοι συγγραφείς: Alegre Brítez, Miguel Ángel (author)
• Μορφή: article
• Γλώσσα: spa
• Έκδοση: 2025
• Θέματα: contabilidad gerencial, competencias profesionales, métodos interactivos, aprendizaje, tecnología; Formación; management accounting, professional competences, interactive methods, learning, technology; Training
• Διαθέσιμο Online: https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/337