Editorial

For a decade now, the trend towards reflections, research and analysis on the educational field of accounting has increased in the academic literature in Colombia. The 26th edition of the journal Revista Activos publishes a very illustrative document in this regard, in which an extensive sweep of this literature is made. Despite the increase of the significance on the subject −which is not only expressed in the number of published articles and books, but also in the topics of multiple events that are developed at student, teacher and professional level−, there are many unresolved issues in the analysis of accounting education in the country. This is of concern insofar as, according to the information provided by the Ministry of Education, at the end of 2015 there were more than 254 Public Accounting programs with qualified registration, which are only a minor share when compared with the innumerable programs of technical training that are given in the different educational centers of the country, for which there is no centralized information system. Let alone the thousands of continuing education programs that focus on teaching specialized aspects of accounting discipline (finance, taxation, costs, among others). What is clear is that there is no comprehensive and perspective view on educational processes in accounting, this has been reduced for the time being to the formalities of university education, although intuitively this is only a minor part of all the dynamics of field training. This is largely explained by the structural weakness of the research processes, which only a decade ago were viewed with skepticism or as a task that added nothing to the training of students or to the performance of teachers within their field of work, and even more, the research would have nothing to contribute to the professional world, a situation that fortunately has changed substantially.The concern of the journal Revista Activos is to try to make significant contributions to the accounting community in a field of such high significance as the educational field, after all it is one of the most studied professions in the country, although clearly this in itself is not a positive indicator, but rather generates enormous concern for the quality, meaning, motivations and actions of those who enter technical and professional studies in the discipline. Hence the central theme of this edition is once again, as in previous editions, precisely accounting education. The selected articles that compose this edition show different aspects of the problem, from the analysis of the dimensions of interdisciplinarity in the construction of Accounting programs, made by Moreno and Duque, through the very thorough sweep on academic literature produced on accounting education in Colombia, prepared by a team of teachers from the University of Santo Tomás, to the paper on the origins of Public Accounting programs in the 19th and 20th centuries, by Rocha and Martínez. On the other hand, this edition presents a set of analysis on the quality, transparency and usefulness of the information, aspects that are important not only for the analysis they develop, but also for the questions they bring forward: from the debate that Professor Arrearte proposes on the problems of disclosure and measurement of intangible assets in companies in the Peruvian mining sector, to the proposal of Professor De la Vega on the implementation of an index that allows to forecast the possibilities of corporate bankruptcy. In the Technical Space, a document by Professor Triana appears in this edition in which he suggests a model of innovation in the financial analysis of the organizations in which financial indicators are integrated with management indicators, a model that we recommend to our readers for the conceptual clarity with which it is developed.Finally, our Special Space is dedicated to a text of a student from the Faculty of Public Accounting who writes a short story about the impressions of her passing through the University and as a Public Accounting student. We hope again that this editorial effort will be welcomed by the academic accounting community and of other disciplines, who slowly begin to pay attention to the importance of accounting in understanding the most pressing problems of society.

• Autores: Valero Zapata, Gloria; Díaz Jiménez, Michael Andrés; Bautista, Jairo Alonso
• Fecha de publicación: 2016
• Institución: Universidad Santo Tomás
• Repositorio: Repositorio Institucional USTA
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/41256
• Acceso en línea: https://revistas.usantotomas.edu.co/index.php/activos/article/view/3982
• License: http://purl.org/coar/access_right/c_abf2