Some theoretical-normative tensions of public accounting in Colombia
Abstract
This article reflects on some theoretical-normative tensions of public accounting. Be part of the political conditions and Colombian public administration, perenely involved in corruption processes, illegality and social distrust of the public, to insert the new accounting policy logic in the representation
of state entities, financial management and recovery of confidence public. From a hermeneutic perspective, a historical overview is made of the evolution of public accounting and some approximations are presented to the tensions and challenges of the new characteristics of information such as comparability, international regulatory uniformity, changes in information objectives, professional judgments, the economic and legal in public administration, the financial logics in operating entities and the recognition of expectations in public accounting, to discuss the future of public accounting in its processes of recognition of the socioeconomic reality in compliance with the social purposes of the State.
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References
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