TENSIONS OF ACCOUNTING AND PROSPECTS IN COLOMBIA
Abstract
Thinking about accounting, is to rethink the accounting field from internal and external context, from a retrospective analytical and critical in order to formulate questions in the construction of knowledge and making accounting.
The paper give an overview of the evolution of accounting, and contextualize the various schools of thought, in order to raise concerns that concern the professional and academic community to address the prospect of the accounting profession in Colombia since the rules use in practice.
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