Abstract

PATINO-JACINTO, Ruth Alejandra; ROMERO-QUINONES, Alejandra  and  GIULIANA JARA, Karen. Characteristics of researchers in public accountancy programs and related fields. Cuad. Contab. [online]. 2010, vol.11, n.28, pp.171-199. ISSN 0123-1472.

This paper shows the basic characteristics of researchers working in public accountancy programs or related fields, who belong to the research groups categorized by the Colombian Institute for the Development of Science and Technology, Francisco José de Caldas, Colciencias, in its public announcement of selection 2008. Aspects like the level of proficiency in languages of these researchers; the kind and field of instruction received, and the products they generate are presented in order to perform calculations of the relationships between group categories and level of instruction, with aims at establishing whether there is a fundamental parameter or not.

Keywords : Formal research; accounting researchers; research groups; Colciencias; Investigators in Public Accounting; Professional Formation of Investigators; Countable Doctrines.

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