Imaginaries revolving around the Accounting Theory course: The case of the Public Accounting program of the Universidad de la Amazonía

Introduction: A critical review about accounting education in Colombia, and the importance of accounting theory in the formation of public accountants is presented. This demonstrates the need to articulate ¡ members of the academic communities in order to foster disciplinary development. Methodology: The guiding paradigm was analytical empirical, and the research type was exploratory and descriptive, with survey application. Discussion and results: As a result, the research revealed the wrong interpretation of accounting theory, the shortcomings of teacher action and the apathy of future public accountants on this important issue for the construction of a solid accounting discipline. In addition, emphasis is made on the need for the program’s intervention in order to generate processes of academic transformation. Conclusions: Exhaustive reviews on the course of Accounting Theory, and how it articulates with other academic spaces must be done. This demands the intervention of all members of the university community.

• Autores: Gómez Cano, Carlos Alberto; Sánchez Castillo, Verenice; García Capdevilla, Diana Ali; García Andrade, Lorena; Barrera Rojas, Yuri Alejandra
• Tipo de recurso: Article of journal
• Fecha de publicación: 2017
• Institución: Universidad Cooperativa de Colombia
• Repositorio: Repositorio UCC
• Idioma: spa
• OAI Identifier: oai:repository.ucc.edu.co:20.500.12494/11938
• Acceso en línea: https://revistas.ucc.edu.co/index.php/co/article/view/1873; https://hdl.handle.net/20.500.12494/11938
• Rights: openAccess
• License: http://purl.org/coar/access_right/c_abf2