Academic Network for Strengthening Accounting and Fiscal

Research in Post-pandemic Times

Jasleidy Astrid Prada Segura

Minuto de Dios University Corporation, Bogotá D.C., Colombia

Keywords: Articulation, Fiscal, Post-pandemic, Academic Network.

Abstract: Academic collaboration networks are organizations that strengthen knowledge in different disciplines,

generating spaces for global interaction between university institutions through exchanges that contribute to

the research process. During the post-pandemic period, they are a key factor in the generation of new

knowledge and teamwork, building scenarios of participation. This research seeks to promote the study of

fiscal and accounting issues, through processes of academic and research articulation, among the different

Higher Education Institutions (HEI), at the Colombian level with extension to Latin America, contributing to

the generation of new knowledge, based on a mixed type of applied research, with a triangular approach and

descriptive scope, where 242 institutions are identified, taking a sample of 149 institutions to which a survey

is applied, having a 95% reliability with a margin of error of 5%, which will lead to obtain as a result the

creation of an academic cooperation network.

1 INTRODUCTION

Strengthening the research process is a challenge,

especially at a time when the world situation has

confronted education with new models of teaching

and learning. Academic cooperation networks allow

interaction between different disciplines, enriching

knowledge, generating alternatives in the post-

pandemic period for university institutions to carry

out exchanges and conferences that contribute to the

research process. For (Chan Núñez, 2015), who

quotes Santamaría, 2010,

It seems necessary for Latin American researchers

to find a way of academic production that enriches

the knowledge ecosystem. Fernando Santamaría

states that: "An ecosystem of knowledge consists

of: (a) a human network of productive

conversations aimed at creating; (b) a knowledge

network of ideas, information and inspiration,

with the support of (c) a technological network

consisting of knowledge bases and

communication links that together generate value

and intelligence for the whole ecosystem".

Universities are faced with the requirements of

technological advances and the dizzying changes in

https://orcid.org/0000-0002-6130-461X

Instructor National Learning Service -SENA

the lifestyles of young people, hence the need to

establish strategies to articulate the research and

educational processes, according to (Rodriguez &

Michel, 2015),

Academic collaboration is an important

mechanism promoted by HEIs, research centers,

international organizations and countries as a way

to join efforts, complement capacities and

exchange knowledge and experiences. In this

context, one of the modalities that presents an

important participation of academics is the

formation of networks with different aims and

objectives (Page 2).

2 PROBLEM DEFINITION AND

APPROACH

Latin American countries have had a strong influence

on tax matters, evidencing their effect on the

accounting representation of reality, before

converging towards international standards, as

evidenced by Ivanovich et al. (2012, p. 13); who

mention that in this region the "trend towards taxation,

influences the objective of strict application of tax

Segura, J.

Academic Network for Strengthening Accounting and Fiscal Research in Post-pandemic Times.

DOI: 10.5220/0010406600650071

In Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business (FEMIB 2021), pages 65-71

ISBN: 978-989-758-507-4

regulations as the most important objective of

accounting".

Currently in Colombia there is no academic

network focused on tax aspects, which allows

creating strategic alliances between higher education

institutions and the State, strengthening tax research

and updating, becoming a challenge for HEIs, due to

the changes in tax matters that require educational

institutions to be updated, evidencing the need to

form an institutional cooperation team, where

updating events, research congresses, and study

groups can be held, which generate spaces for

interaction leading to keep students and teachers who

integrate the cooperation network at the forefront of

tax changes. Research processes become a tool for

articulation between knowledge and context.

Research is strengthened when it is done in

cooperation, contributing to the generation of new

knowledge and improvement strategies that can

determine projects focused on building alternatives

for continuous improvement at the academic and state

level. In order to develop the proposal, the following

approach is used: ¿How to articulate the research

process in HEIs in tax matters through the creation of

an academic network?

2.1 Background

According to Soto (2010),

The conception of Red Universitaria is linked to

the development of the conceptualization of this

institution. In the beginning the "universitas" or

"corporations" of students and professors were

characterized by the internationality of their

members and the corporate identity. The colonial

universities, of the current Colombian territory,

presented a corporate identity that was transferred

to the power nuclei of the viceroyalty

administration. The university in Colombia

continued with the institutional identity,

fundamentally in the private university and to a

lesser degree in the official one. The great leap

with the university networks is given by

establishing a network identity from the

institutional identity (Page 243).

Globalization has had an influence on academic

processes, leading higher education institutions to

impose challenges in terms of research and strategic

alliances, according to (Grisendi, 2014),

Since the early 1950s, the process of

institutionalization of social sciences in Latin

America was part of an international expansion of

academic exchanges and projects supported by

transnational organizations such as UNESCO or

the various U.S. philanthropic foundations such as

Ford Foundation or Rockefeller Foundation. The

financial resources provided by these agencies

promoted, at the same time, the consolidation of

existing academic undertakings in the various

Latin American countries that remained

connected through relatively unstable networks of

contact, (Page 149).

The internationalization of the social sciences and

the expansion of a regional network of circulation

fostered renewed circuits of intellectual formation

and a redefinition of the academic geography of the

continent while enabling new types of paths for those

who aspired to enter a new scientific and intellectual

elite (Blanco, 2007).

The importance of academic networks has been a

reference for the construction of new knowledge and

the strengthening of different disciplines.

According to Chan Núñez (2015),

The scenario of international scientific production

could be summarized in three trends. 1) The

movement in favor of open access and the co-

evaluation of scientific production by peers that

has been strengthened; 2) The strategic use of

digital environments to produce and distribute

knowledge that is increasing; and 3) The demand

from organizations that are responsible for

promoting and evaluating scientific production in

different countries that continues to be anchored

to traditional forms of publication even though in

some fields of knowledge critical voices are

beginning to be heard and paradigmatic cases are

becoming more evident in which research groups

that are having great impact and influence using

unconventional and regulated channels between

peers.

Gutiérrez, et al (2006), determines that the

perspective of networking, allows to specify the

scope of the collaboration and exchange processes

that take place between the sector of higher education

institutions, the government sector and the business

sector, in a context where regional spaces for the

production of knowledge are configured and

relationships for technology transfer and the

generation of goods and services that promote the

transformation and renewal of the local productive

process for endogenous development purposes are

articulated. A different way of carrying out research

is through teaching collectives that do not belong to

the same organization, which allows a work to have

different corporate visions and methodological rigors.

This type of organization has been called Academic

Collaboration Networks (Networks). The Academic

FEMIB 2021 - 3rd International Conference on Finance, Economics, Management and IT Business

Collaboration Networks are organizations that are

constituted by their own will and not necessarily by

obligation.

2.2 Theoretical Framework

2.2.1 Importance of Academic Networks

Carmona, et al (2015),

The work of the institutions through the creation

of academic networks is characterized by the

sharing of resources, projects, responsibilities and

objectives; the result is an assertive

communication that facilitates the interaction of

the different academic actors, and the point of

view that allows to satisfy the common objectives.

Chan Núñez (2015) states that In the 21st century

the use of information and communication

technologies is such that the process allows daily

contact between people from different institutions

and different geographical locations, generating

without a doubt that the process is carried out in

an efficient and effective manner. Some

characteristics of an organization designed as a

network are that: it has a very short control

section, there are not many individuals in it, the

hierarchical levels are few, they are formed by a

leader and the rest of the team, the consensus

reached does not generate conflicts, but

discussions of what is intended and also, everyone

is mostly satisfied with the work achieved.

The main activity of universities is the production

and dissemination of knowledge, which is carried out

through their different functions: teaching, research

and extension. Generally, academic analysis presents

the different activities in a fragmented way, but the

challenge is to think of the different activities in an

integrated way, where research, teaching and

extension are part of the dynamics of production and

reproduction of knowledge. In this sense, the

networks constitute a way of shaping the integral

production of knowledge, (Oregioni & Piñero, 2015).

Networking is the result of the adoption of flexible

and participatory forms of organization, implemented

when creating and applying knowledge to problem

solving. Indeed, knowledge networks are the

configurations in which many of the characteristics

mentioned above are combined: in them, actors from

different backgrounds relate to each other in order to

address specific problems and propose solutions,

bringing into play their capacities and seeking,

through this means, to complement them, (Albornoz

& Alfaraz, 2016). Universities are considered key

actors in regional integration, seeking to consolidate

the social dimension of a project that privileges the

interests of the people over the interests of the market.

To this end, it is necessary to promote policies that

encourage the creation of knowledge production

networks and mobility activities, as complementary

instruments to guide the internationalization of the

University (Oregioni & Piñeros, 2015).

The studies carried out by Carmona (2015), show

that "Academic networks as an axis for the interaction

of knowledge through research groups, is a scheme

that is increasingly consolidated in the academic

world of higher education. According to Siufi (2009)

who is quoted by (Oregioni & Piñero, 2015),

universities can and should contribute to integration,

cultivating the benefits of fraternal collaboration,

strengthening regional collective awareness, updating

their social function, deepening the consolidation of

citizenship and democracy, to the detriment of

individual competition and mercantilist negotiation.

For Albornoz & Alfaraz, (2016),

The leading role of networks in the processes of

knowledge generation, together with their

multiplication and internationalization, invites us

to reflect on the motivations, organization,

dynamics and impacts that come with this way of

establishing relationships and addressing the work

aimed at creating scientific and technological

knowledge.

The understanding and deepening of these aspects

can provide relevant information to increase

effectiveness and encourage networking as

instruments of international cooperation and growth

of science and technology. Knowledge networks

propose a human relationship of inter-group or

organizational union in the search for common

objectives, mediated by the exchange of information

and the development of knowledge processes; these

networks tend to group with others in communities,

outside the context where they are initiated and

multiply as this relationship advances over time and

their technological interconnection are improved,

(Rodríguez & Pérez, 2009). According to Rojas Mix

(2005) it is considered that, if we are convinced that

our planetary future lies in integration, the university

must commit to that destiny in a policy of academic

cooperation. Include in the curriculum of the future

the creation of thematic, multidisciplinary and

associative networks of universities, aimed at

responding to and anticipating social challenges,

developing the relevance of scientific research,

training new generations in much broader

conceptions that encompass and integrate knowledge

of history, literature, culture, sciences and arts in

Academic Network for Strengthening Accounting and Fiscal Research in Post-pandemic Times

comprehensive structures throughout the Latin

American continent. The university must think about

internationalization in Latin American terms,

differentiating the projection of the university for the

development of the university for the market.

(Albornoz & Alfaraz, 2016) states that Latin

America, for its part, has an interesting experience in

networking, beyond the relative backwardness shown

in many cases by its science and technology systems

and institutions. But, paradoxically, it is this same

backwardness that has fostered the pooling of

capacities to address and resolve common concerns.

RICYT itself is an example of this, to the extent that

the reflections gathered in this volume have as their

starting point the ten years of work of the network. As

RICYT's experience shows, networking in the Latin

American context implies that some opportunities are

opened up and that these coexist with certain threats

and difficulties. For Rodríguez & Pérez (2009),

Knowledge is the key factor in the technological

revolution that is taking place, as a result of its

importance for the development of dynamic

competitive advantages. This revolution is also

characterized by the changes that occur in the flow,

processing and storage of information. And all this

gives rise to a new concept of competitiveness.

Knowledge networks can be approached from

different general research questions and also from

diverse approaches and conceptions. Thus, for

example, the main concerns could be focused on their

morphology, their genesis and dynamics, or on the

nature of the knowledge flows that take place in the

context of the network. Such radically different

approaches can be identified as formal network

analysis, evolutionary network actor theories, or the

theories of social coordination and governance

framed in the new institutionalism. On the other hand,

networks can be conceived as a learning context, as a

communication system, or as a means of integration,

(Albornoz & Alfaraz, 2016).

2.2.2 Academic Networks in Colombia

In order to understand the university networks in

Colombia and the future of these we must place them

in the socio-cultural context of Colombia and Latin

America with problems and ideals of university

transformation different from other regions of the

world. With this line of thought the following

question arises: if the academic university networks

have achieved a network identity that from the

outside impacts and transforms the academic-

research-administrative to the participating

institutions and if they are transforming education in

the regional areas leading educational policies in the

national context? In short, it is to ask ourselves from

the university networks if they have managed to

overcome the local institutional imaginaries and if

they have managed to project themselves with

transformations in the regional, national and

international contexts. The contribution of this work

is to establish a historical-legal and prospective

balance, characterizing the academic and research

networks, with their difficulties and contributions to

the development process of the country, trying to

build a nation from the regional level based on

educational policies that require the organization of

academic programs such as doctorates that are

submitted to institutional accreditation of high

academic quality based on university networks, (Soto

2010, p. 244)

2.2.3 Research in the Time of a Pandemic

Research has become a tool that strengthens academic

processes and contributes to solving problems in the

productive sector. During the time of the pandemic,

research meetings have had to adapt to the virtual,

offering new strategies for academic meetings. The

academic network will allow the articulation between

different institutions of higher education of the

research processes, contributing to the strengthening

of new knowledge and contributing to the

construction of productive strategies. Academic

networks are spaces for sharing ideas, knowledge and

experiences within an academic and interdisciplinary

field. Castillo, 2020 mentions that the use of virtual

networks became the resource that replaced face-to-

face classes during the social isolation of the Covid-

19 pandemic. However, its implementation exposes

difficulties and challenges, which challenge the face-

to-face logic of the University, demystifying many

paradigms that focus on a model that privileges the

intramural approach and builds it with large

constructions and complex models for its

functionality (p. 121).

2.3 Methodology

This process will be developed through documentary

research with a descriptive scope.

For Murillo (2008), qualitative documentary

research presents a foundation for applied studies and

professional practices, which is characterized by the

fact that it seeks the application or use of the

knowledge acquired, while at the same time acquiring

others, after implementing and systematizing

research-based practice, with a mixed approach,

FEMIB 2021 - 3rd International Conference on Finance, Economics, Management and IT Business

according to Sampieri (2018), "Mixed research is a

relatively new approach that involves combining

quantitative and qualitative methods in the same

study". The use of knowledge and research results

results in a rigorous, organized and systematic way of

knowing the reality, in the first instance, the review

of literary sources will be carried out to establish the

written topics in this respect, to investigate the

position that the different authors have in the matter

of networks at the level of the HEI. The project will

be developed through documentary review and the

application of surveys, generating through the

statistical data relevant information for the creation of

the network. The population selected are the

Colombian universities that have in their academic

offerings the public accounting program which,

according to the National Offer of programs with

similar name, level of training and modality or

methodology based on the Information System of

Higher Education of the Ministry of National

Education (SNIES). They correspond to 242

institutions, taking a sample of 149 institutions for

application of the survey, identifying 95% reliability

with a 5% margin of error.

2.3.1 Equation

The following equation was used to find the sample.

(1)

Where:

N = Total population

Zα = 1.96 squared (if 95% safe)

p = expected ratio (in this case 5% = 0.05)

q = 1 - p (in this case 1-0.05 = 0.95)

d = accuracy (in your research use 5%)

2.3.2 Results

For 94% of the IES, academic networks strengthen

the research process and through cooperation

between higher education institutions, new academic

spaces are promoted.

Graphic 1: Academic networks and their contribution.

Of the 149 HEIs surveyed, 73 agree that the topic of

greatest interest among students of administrative and

accounting careers is the fiscal one, demonstrating

that it is a topic that is not only of academic interest

but also social and financial.

Graphic 2: Topic of greatest interest among students.

For 100% of those surveyed, the articulation of

research among the different institutions of higher

education will generate new academic spaces,

strengthening the construction of new knowledge.

Graphic 3: Articulation of research among institutions.

Academic Network for Strengthening Accounting and Fiscal Research in Post-pandemic Times

52 of the 149 respondents’ states that regional

development is integrated through academic

networks, based on the relationship: higher

education- state- productive sector- society through

research.

Graphic 4: Integration of regional development.

For 95% of those surveyed, academic networks have

become a support for strengthening processes in the

productive sector

Graphic 5: Strengthens the productive sector.

97% agree that academic networks strengthen the

academic and research process in times of pandemic.

Graphic 6: Strengthens the academic and research process.

The competition that is most strengthened through

academic networks is argumentation, according to 65

of the 149 respondents.

Graphic 7: Strengthens argumentative competence.

3 DISCUSSION

The data obtained indicate that academic networks

strengthen the research process by contributing to the

productive sector, allowing the strengthening of

argumentative and analytical skills, reaffirming the

expectation of the imminent need for the creation of

an academic network in tax and accounting matters

that articulates research processes with productive

and legislative processes. It presents similarities with

what is mentioned by Soto, (2010) who refers that

academic and research networks, with their

difficulties, contribute to a process of development of

the country, when trying to build a nation from the

regional spheres supported by educational policies

that require the organization of academic programs,

(p. 244), reaffirming that the articulation of academic

and research processes can be strengthened through

cooperation between HEI.

4 CONCLUSIONS

The creation of the tax and accounting network will

promote the study of tax and accounting issues,

through academic and research articulation processes,

among the different Higher Education Institutions

(HEI), at a Colombian level, fostering an approach, in

terms of research, generating new knowledge,

through interdisciplinarity, and spaces for academic

interaction.

Within the context of cultural transformation, and

the constant need for transformation of academic

scenarios generated by the global situation caused by

the COVID-19 pandemic, the tax and accounting

network will contribute to the field of learning by

creating a new paradigm of socio-educational and

investigative interaction, based on autonomous study

by students, promoting a significant contribution to

4.Howisregionaldevelopmentintegratedthroughacademicnetworks,

basedontherelationship:highereducation‐ state‐ productive sector‐

society?

a.Throughresearch b.Productionofnewknowledge

c.Technicalandproductiveprocesses d.Sustainabledevelopment

e.Competency‐basedknowledge

140

5.Areacademicnetworksasupportfor

strengtheningprocessesintheproductive

sector?

Yes No

97%

Willacademicnetworksstrengthentheacademicandresearch

processintimesofpandemic?

Yes

FEMIB 2021 - 3rd International Conference on Finance, Economics, Management and IT Business

intellectual production, generating collaborative

teamwork through interactive academic processes,

mediated by research that contributes to the

productive and academic sector.

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Academic Network for Strengthening Accounting and Fiscal Research in Post-pandemic Times