Abstract

MACIAS, Hugo A. Linkage between Interpretive Accounting Research and Colombian Academic Production: Advancement and Opportunities. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.699-727. ISSN 0123-1472.

This article is intended to present the structure of interpretive accounting research in its original context and to identify advancement in its comprehension and application by Academic scholars. The components of the structure were identified by means of a systematic review of the literature publishes on journals of the same area of knowledge: Accounting, Organization and Society; Critical Perspectives on Accounting; and Accounting, Auditing and Accountability Journal. The structure is composed of a conceptual distinction, theoretical and methodological basis, scenarios where the area is built-up, besides the limitations and possibilities for future developments. Advancement in the Colombian academy was also identified through revision of the literature published on specialized journals and wide-circulation books. The main potential identified from that is the possibility of integrating research to the professional practice of the public accountant and the contexts whereby this profession is developed.

Keywords : Interpretive approach; theoretical framework; methodology; Accounting issues research; accounting research; accounting methodology.

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