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Cuadernos de Contabilidad

Print version ISSN 0123-1472

Abstract

MACIAS-CARDONA, Hugo A  and  CORTES-CUETO, Jaider Rafael. The field of accounting research: An opportunity for Colombian researchers. Cuad. Contab. [online]. 2009, vol.10, n.26, pp.21-50. ISSN 0123-1472.

This article is an attempt to place Colombian accounting research work in the world scene based on the concept of accountancy as a scientific field as made popular by the French sociologist Pierre Bourdieu. To do so, we put forward a conceptual framework, describe the evolution of different research groups and relevant journals in the country, present some trends manifest in well known international publications, and identify the challenges ahead for Colombian researchers in order to properly launch this type of research. Local research's scant development is taken on as an opportunity for all members of this scientific field.

Keywords : Accounting research; Bourdieu; scientific field; public accounting; Colombia; Countable Doctrines; Public Accounting; Bourdieu; Pierre; 1930-2002; Economic Thought.

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