Abstract
This paper aims to describe the role of scientific research as professional competence in the training of accounting students, emphasizing the relevance of acquiring this competence in the labor and social context. To this end, a literature review was conducted in the Scopus and SciELO databases to analyze the existing literature on the subject. This analysis identified the importance of competency-based training in accounting careers and the attempts to implement research competency in their curricula. Finally, the results show that one way to motivate accounting students is through congresses or research workshops and publications in impact journals, which will awaken their research interests.
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