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Una aproximación histórica a las representaciones contables en Colombia. (A historical approach to accounting representations in Colombia)

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  • Machado Rivera, Marco Antonio
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    Abstract

    En este trabajo se realiza un abordaje de las representaciones contables para analizar cómo han evolucionado a través del tiempo, desde el marco interpretativo de la nueva historia. Representaciones tales como información, certificación y control, entre otras, desde el plano praxiológico han estado presentes, con dinámicas propias, en la historia de la profesión contable en Colombia, tomando como fuente las normas que se expiden desde un enfoque público, demarcando una identidad histórica que permite comprender la complejidad de los elementos que confluyen en la práctica y el saber contables contemporáneos. This paper is an approach to analyze the evolution of accounting representations in the course of time from the new history interpretative point of view. Representations such as information, certifying and control, among others, have been present in the history of the accounting profession in Colombia. They have developed following their own dynamics within the framework provided by the norms dictated by the public authorities. Their evolution demarcates a historical identity that allows the understanding of the complex ensemble of elements that shape the contemporary accounting praxis and knowledge.

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2006)
    Issue (Month): 5 (December)
    Pages: 166-192

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    Handle: RePEc:dec:articl:2004-09:166-192

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    Web page: http://www.aeca.es/
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    Keywords: Historia de la contabilidad; información; certificación y control; Colombia. Accounting history; information; certifying and control; Colombia.;

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