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Análisis histórico del pensamiento contable colombiano: tratados, libros de texto y lecciones de enseñanza (1840 – 1950)
[Historical analysis of colombian accounting thinking: treaties, textbooks and teaching lessons (1840 - 1950)]

Author

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  • Rico-Bonilla, Carlos Orlando

    (Universidad Santo Tomás)

Abstract

La presente investigación tiene por objetivo llevar a cabo un análisis sobre el desenvolvimiento del pensamiento contable colombiano en el período 1840 a 1950, a partir del examen de los tratados, los libros de texto y las lecciones de enseñanza publicados en esta época. Se busca identificar conceptos relevantes de contabilidad, partida doble, cuentas, libros y balances. De igual modo, se establece como estas ideas sobre la contabilidad estaban interrelacionadas con la forma de adquirir y aplicar los conocimientos asociados a la misma, es decir, examinar algunos tópicos de educación contable. Además, esta aproximación histórica señala cuáles eran las escuelas y doctrinas extranjeras que más se referenciaban, y que, por tanto, conectaban el pensamiento contable local con las tendencias a nivel internacional.

Suggested Citation

  • Rico-Bonilla, Carlos Orlando, 2018. "Análisis histórico del pensamiento contable colombiano: tratados, libros de texto y lecciones de enseñanza (1840 – 1950) [Historical analysis of colombian accounting thinking: treaties, textbooks and teaching lessons (1840 - 1950)]," De Computis, Universidad Pablo de Olavide, vol. 15(1), pages 26-50.
    • Handle: RePEc:dec:articl:2018:15:1:26-50
    DOI: 10.26784/issn.1886-1881.v15i1.324
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