Management accounting and the students of universities of Bogotá: an attitudinal approach

Abstract

The purpose of this research is to determine what type of attitude the Public Accounting students of some universities in Bogotá asume in the management accounting subject. Attitudes are determined from a series of aspects found in a study executed in the first semester of 2016, in which the teaching process of the teacher was identified, the assessment that the student gives to the subject, as well as the perception that gives him. The above is related to the attitudinal components, which contribute to individuals assuming different behaviors and attitudes, depending on their own thoughts, age, studies, generated feelings and experiences. Additionally, it was found that students who assume a positive attitude towards the subject are classified as strategic and profound.