Resumen

GOMEZ VILLEGAS, Mauricio. Some comments about research potentiality in accountancy. Innovar [online]. 2003, vol.13, n.21, pp.139-144. ISSN 0121-5051.

Despit having a forty-year university tradition, accountancy seems to be in a germinal stage of diffusion and disciplinary development in the national context. The possibility of consolidating accountancy and accountants as valid actors and interlocutors in understanding, interpreting and transforming Colombia’s complex social and economic reality can only be glimpsed on the horizon from the conjunction of discipline, profession and inter-disciplinarity. The way towards this option seems to lie in research and the critical spirit. This process has had very significant coverage in the international setting, a route which must begin to be travelled in Colombia for consolidating some economic sciences, particularly that type of accountancy responding to our context’s needs.

Palabras clave : Research into accountancy; accountancy research trends; epistemology and accountancy; applied research; basic research.

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