The decentralization of doubt. The groups of formative research in the dynamization of the investigation in the Faculty of Public Accounting of the Universidad Autónoma Latinoamericana

Abstract

This paper discusses about the dynamics of the study groups and research hotbeds on accounting programs, examining critically their role as impellers of research and places for the education of conscious professionals able and committed with the transformation of social reality. At first, the work extends the traditional look around research hotbeds in order to put in doubt the convenience of the institutional purposes for “capturing and formalizing” such groups; next, the work of study groups and research hotbeds is exalted as a social fact that strengthens the capabilities of all their members and promotes the transition between old and new knowledge. Lastly, the work develops a proposal of different topics for research hotbeds of accounting faculties and demystifies the traditional views that consider them as a matter solely of students with no apparent impact on the evolution of academic programs.