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Positioning of accounting research: Evidence from the Colombian universities

Author

Listed:
  • Jesús Mauricio Flórez-Parra
  • Nancy Edith Arévalo-Galindo

Abstract

Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities. In this context, this study aims to analyze accounting research in Colombian universities. Based on the 116 Public Accounting programs registered in the National System of Higher Education Information (SNIES by its Spanish acronym), the number of published documents and the positioning of the accounting research groups belonging to 59 Colombian universities are analyzed and evaluated through a cluster. The results present three groups of universities that promote accounting research in Colombia, i.e., pioneer, follower, and basic.

Suggested Citation

  • Jesús Mauricio Flórez-Parra & Nancy Edith Arévalo-Galindo, 2022. "Positioning of accounting research: Evidence from the Colombian universities," Estudios Gerenciales, Universidad Icesi, vol. 38(164), pages 279-293, September.
    • Handle: RePEc:col:000129:020400
    DOI: 10.18046/j.estger.2022.164.5028
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    Keywords

    accounting; research; university; ranking; public accounting.;
    All these keywords.

    JEL classification:

    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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