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...

• Auteur principal: Kwan Chung, Chap Kau (author)
• Autres auteurs: Alegre Brítez, Miguel Ángel (author)
• Format: article
• Langue: spa
• Publié: 2025
• Sujets: contabilidad gerencial, competencias profesionales, métodos interactivos, aprendizaje, tecnología; Formación; management accounting, professional competences, interactive methods, learning, technology; Training
• Accès en ligne: https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/337