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Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia

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  • EDISON FREDY LEÓN PAIME

Abstract

Una revisión al contexto de aparición de los programas de contaduría pública en Colombia a través de diferentes elementos que jugaron un papel importante se hace en este documento. Se plantea como tesis central, que los procesos de institucionalización de la ensenanza de la contabilidad en el sistema universitario colombiano responden a las transformaciones que la política de modernización económica del país de mediados del siglo XX, lo cual fue el resultado de la constitución de sinergias y la movilización de excedentes de capital económico y cultural que los materializara. El documento plantea que de esta manera se genera un bucle, en la que profesionalización, la institucionalización educativa en la educación superior y el establecimiento de escuelas queda supeditado a la reproducción que el rol del contador ya ejercía en la empresa.{mospagebreak}{mosimage}

Suggested Citation

  • Edison Fredy León Paime, 2008. "Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:010399
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    More about this item

    Keywords

    : educación contable; contaduría; facultades; modernización.;
    All these keywords.

    JEL classification:

    • I - Health, Education, and Welfare
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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