Partida contable: del bicentenario al mundo estandarizado
Abstract
The article proposes a reflection on the context facing the profession and the accounting discipline in Colombia, which is approaching 200 years of the commemoration of its independent life , he faces one of the most important changes in regulatory structures , amid a highly complex environment of globalization of the economy and a progressive enlargement process as determinants of the fundamental economic relations financial markets.
The paper aims to point out the complexity of the tensions facing contemporary Colombia and especially those that are inherent in the accounting field and the changes should appear in the professional, educational and disciplinal accounting plans to contribute to the country’s connection with phenomena of globalization.
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