Overcoming the role of the accountant has been seen throughout history requires research that links it to the different scenarios of society, be it Latin American, Asian or European, this is the true meaning of the research found in the book, going far beyond the function of the same presentation of the research processes, this work seeks the recognition of interdisciplinarity, as the cornerstone of research work and the different roles that the university professor fulfils within higher educational institutions such as universities.
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