An Exploration of the Dynamics of the Conception and Teaching of Accounting Theory in Colombia (1970-2000)

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.

Note: The uploaded paper is in Spanish.

Keywords: Accounting Theory, Accounting Theory Teaching, Accounting research

JEL Classification: M490, M410, A200