Dinámica de la concepción y la enseñanza de la teoría contable en Colombia (1970-2000): una exploración institucional

Mauricio Gómez Villegas

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: This paper discusses some “institutional relations” in the dynamic of incorporation, diffusion and teaching of Accounting Theory in Colombia. The sense adopted whit the category “institutional relations” is the point of view in neo-institutional sociological organizational schools (Scott 1987, Meyer, 1986, Powell y Dimagio, 1999). So, the core question in this paper is ¿what have we understood for Accounting Theory in our country?. Through analysis of referents in Accounting Theory’ syllabus of six important universities, interviews semi-structured whit privileged agents, and bibliography analysis, we search to identify some features, or weight tendencies, about the Accounting Theory conception and meaning in Colombia, during 1970-2000.

Keywords: Accounting Theory; Accounting Theory Teaching; Accounting research (search for similar items in EconPapers)
JEL-codes: A20 M41 M49 (search for similar items in EconPapers)
Pages: 41
Date: 2011
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Published in Econografos

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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022903

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