Investigative interest of the students of the professional accounting career, in a public university in the Junín region - Peru

Abstract

The present work aims to determine the investigative interest of the students of the Accounting professional career in a public university in the Junín region, for the year 2021, considering that accounting research at the national level is underdeveloped, finding deficiencies in research training scientific research in professionals, likewise no related research has been found in what corresponds to the research interest of the students of the accounting professional careers. The type of study is descriptive; the sampling method is simple random and the instrument used was the questionnaire. In the results, it was determined that the investigative interest of the students of the Accounting professional career is within the research lines of the accounting profession, the most interesting being those of Finance, Taxation and Auditing and those of less investigative interest the Sector. Government, Taxation and NIFF, likewise, 91% of the respondents indicate that the lines of research of the accounting profession must be congruent with those of the Accounting professional career, being an important point considering that 89% of the surveyed population wishes to continue conducting accounting research, and research capacities must be strengthened in undergraduate training.