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This article analyzed the use of the IMRAD model, also called IMRyD, in the articles of the indexed journals FAECO Sapiens and Cuadernos de Contabilidad in the period from 2019 to 2021. This acronym, known as Introduction, Methods, Results and Discussion , corresponds to the structure that academic journals regularly require, especially if it is oriented to research articles. This type of format, according to theory, favors the quality and transparency of publishable research reports. The objective was to know the frequency with which the IMRAD model was used in accounting and auditing scientific articles in the journal FAECO Sapiens and Cuadernos de Contabilidad and what caused this behavior. A database with 34 articles was used that described the thematic areas, the use of the IMRAD model, the study approach, among other indicators, in both journals and by year. The results highlight some weaknesses in the application of the model, due to essay-type publications, which do not require their applicability. However, the studies validate the knowledge and application in most of them. Specifically, it was possible to know, through this analysis, how often and to what extent the IMRAD model was applied in the scientific articles studied in the thematic areas of accounting and auditing, through the constructed database.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
