High-Impact Scientific Production of Thesis Advisors in the Faculties of Accounting in Peru, 2023

Abstract

Describe the high impact scientific production of thesis advisors belonging to accounting faculties in Peru at the undergraduate level for the period 2023. A descriptive and cross-sectional study was carried out. The study was carried out on the basis of 1,784 undergraduate theses reviewed from the accounting faculties of the nine Peruvian universities ranked in the Scimago Journal Rank 2023 page. The scientific production of the advisors was searched in the Scopus database, as well as their qualification as Renacyt (National Scientific, Technological and Technological Innovation Regulation applicable to researchers in Peru). Only 25 thesis advisors (3.4%) have high impact scientific production. And 52 thesis advisors (7.1%) present Renacyt qualification. From the combination of the results we have that the accounting faculties in Peru at the undergraduate level, only 2.9% of their thesis advisors have made high impact scientific production and in turn have been qualified as Renacyt teachers. There is evidence of the lack of concern of the accounting faculties of the main universities in Peru with respect to the key people in the training process of the accounting professional. This is the position of the thesis advisor who lacks high impact scientific production and his lack of qualification as a Renacyt Professor.