Main contributions to accounting derived from scientific research in Mexico

Abstract

Social changes, globalization, and access to information have made a relevant increase in the generation of information. Therefore, it is necessary to know what have been the main contributions of scientific research in financial accounting? In this way, the general objective is to know the main contributions of scientific research in financial accounting. The importance of the above is that the public accountant needs to direct his efforts to develop research work on accounting, to give it a greater meaning as a science and not as a technique, considering the relevance it can have in organizations. For this research a mixed methodology was carried out. The sample obtained consisted of 85 data, obtained by means of the content analysis technique. There are few scientific contributions on financial accounting issues, being that it is the basis and structure for the generation of reports of the organization. It is important to develop research work that allows supporting and improving the performance of accounting practice.