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Submitted July 28, 2025
Published 2025-07-29

Ensayo

Vol. 3 No. 2 (2025): CPA Panamá

ACCOUNTING INTERVENTION PROJECTS: PERSPECTIVES AND METHODOLOGICAL APPROACHES WITH PRACTICAL APPLICATION


DOI https://doi.org/10.48204/2953-3147.7840

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References
DOI: 10.48204/2953-3147.7840

Published: 2025-07-29

How to Cite

Palacios Copete, M. J. (2025). ACCOUNTING INTERVENTION PROJECTS: PERSPECTIVES AND METHODOLOGICAL APPROACHES WITH PRACTICAL APPLICATION. CPA Panamá, 3(2), 161–172. https://doi.org/10.48204/2953-3147.7840

Abstract

This essay explores the relevance of accounting intervention projects in a globalized and constantly evolving environment. The accounting discipline is presented both as a historical and as a tool for strategic decision-making and efficient resource management. The methodology focuses on the application of accounting knowledge and techniques to diagnose problems, propose innovative solutions, and implement changes that generate sustainable improvements. Exploratory, descriptive, correlational, explanatory, and evaluative research designs are detailed as the framework for accounting inquiry. Quantitative, qualitative, and mixed approaches are also addressed, highlighting their relevance for understanding accounting phenomena from various perspectives. As a relevant result, it emphasizes that the choice of design and methodological approach is crucial for the validity of the findings and the effectiveness of the proposed interventions. The relevant, although not conclusive, conclusion highlights that accounting research, by integrating diverse perspectives and adapting to emerging challenges, becomes a powerful tool for innovation and continuous improvement in organizations and society.

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