Accounting Research: Challenges and Opportunities in Uruguay

Abstract

This paper aims to contextualize accounting research in Uruguay by providing an overview of the country's professional training framework and its institutional attachment through universities and professional associations. A descriptive and illustrative qualitative methodology is applied to define the characteristics of accounting research in Uruguay by reviewing academic literature. Additionally, the National System of Researchers and the National Agency of Innovation and Research (ANNI) context of creation is analyzed, which has led to diagnoses and proposals from different stakeholders. Active discussion will continue as social science intellectual production increases, and accounting takes a prominent place as a science. Research networks play a crucial role in continuous development.