This review article presents an analysis of the propaedeutic possibilities to evaluate in a model for learning outcomes; additionally, it recognizes that teaching, learning, and evaluation actions are part of the same unit. Likewise, the learning assessment criteria in the accounting discipline must be constructed in relation to the learning conception and the type of addressed competence (basic, generic, specific); a highly complex activity as evidenced by the systematization of the practice. In its final part, after establishing an example of evaluation in the subject of comprehension and creation of academic texts corresponding to the general training of the public accountant, the academic discussion is developed on the taxonomies that the university could assume in the construction, deployment and monitoring of a route to evaluate in the sense of the result; therefore, a taxonomy pro...

The article examines the formulation of an interdisciplinary research methodology for tertiary education. The parceled vision of knowledge through the teaching, learning and evaluation of subjects that correspond to disciplines have become scarce, given that the challenges facing the protection of the planet and the defense of human life, demand the implementation of a holistic perspective, which moves away from the compartmentalization of knowledge. The document, by means of a systematization method, in its first part, addresses three categories whose key purpose is to support the proposal, which are: the university, knowledge and territory. In the second part, two substantial components of the discipline are disaggregated, on the one hand, the methods, in their double aspect ―normative and gnoseological―, and on the other hand, the concepts, in their epistemological structure. Next...