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

41 Pages Posted: 5 Dec 2009

See all articles by Mauricio Gómez Villegas

Mauricio Gómez Villegas

National University of Colombia - School of Management and Accounting

Date Written: November 24, 2008

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

Suggested Citation

Gómez Villegas, Mauricio, An Exploration of the Dynamics of the Conception and Teaching of Accounting Theory in Colombia (1970-2000) (November 24, 2008). Available at SSRN: https://ssrn.com/abstract=1306464 or http://dx.doi.org/10.2139/ssrn.1306464

Mauricio Gómez Villegas (Contact Author)

National University of Colombia - School of Management and Accounting ( email )

Calle 45 carrera 30
Bogotá
Colombia
57-1-3165000 ext 12392 (Phone)

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