<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-6805</journal-id>
<journal-title><![CDATA[Revista Facultad de Ciencias Económicas: Investigación y Reflexión]]></journal-title>
<abbrev-journal-title><![CDATA[Rev.fac.cienc.econ.]]></abbrev-journal-title>
<issn>0121-6805</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas Universidad Militar Nueva Granada]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-68052019000100125</article-id>
<article-id pub-id-type="doi">10.18359/rfce.3633</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Elementos significativos en la construcción discursiva de la autoridad profesoral contable: aprendizajes metodológicos]]></article-title>
<article-title xml:lang="en"><![CDATA[Significant Elements in the Discursive Construction of the Accounting Instructional Authority: Methodological Learning]]></article-title>
<article-title xml:lang="pt"><![CDATA[Elementos Significativos na Construção Discursiva da Autoridade Profissional de Contabilidade: Aprendizagem Metodológica]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[León Paime]]></surname>
<given-names><![CDATA[Edison Fredy]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Libre  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<volume>27</volume>
<numero>1</numero>
<fpage>125</fpage>
<lpage>140</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-68052019000100125&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-68052019000100125&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-68052019000100125&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este documento plantea reflexiones generales sobre la manera como se construye el posicionamiento de los profesores de Contaduría Pública y cómo estos despliegan discursos en los que se defiende su autoridad a partir del concepto de práctica docente. Metodológicamente, se realizó un análisis discursivo a partir de la integración de diversas técnicas de recopilación de información propias de las ciencias sociales. La investigación encontró que los profesores tienen un comportamiento estratégico según su trayectoria personal y el lugar de elocución desde donde construyen sus enunciaciones. Los posicionamientos de los profesores revelan tensiones derivadas de estrategias más o menos consientes sobre su lugar en el campo contable, las arbitrariedades misionales que asumen como autoridades del campo y los esquemas de diferenciación con sus colegas. Este documento brinda aportes de índole metodológico, sobre aspectos que deben tenerse en cuenta para futuras investigaciones acerca de la educación contable en nuestro país.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This paper comprises general reflections on the method used for positioning public accounting instructors and on the discourse employed to defend their authority based on the concept of teaching practice. Methodologically, a discourse analysis grounded in the integration of various social science information gathering techniques is deployed. The research study found that instructors exhibit strategic behavior according to their personal backgrounds and the place of elocution from where they build their wording. Instructor positioning reveals tensions derived from strategies of greater or lesser awareness about their place within the accounting field, the missionary arbitrariness that they assume as field authorities, and the schemes that differentiate them from their colleagues. This document provides methodological contributions on matters that must be considered for future research on accounting education in our country.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: Este documento levanta reflexões gerais sobre a maneira como se constrói o posicionamento dos professores de Contabilidade Pública e como eles apresentam discursos nos quais sua autoridade é defendida com base no conceito de prática docente. Metodologicamente, foi realizada uma análise discursiva baseada na integração de diversas técnicas de coleta de informações das ciências sociais. Foi descoberto através da pesquisa que os professores têm um comportamento estratégico de acordo com sua trajetória pessoal e o local de elocução de onde eles construíram suas enunciações. As posições dos professores revelam tensões derivadas de estratégias mais ou menos conscientes sobre seu lugar no campo contábil, as arbitrariedades missionárias que assumem como autoridades de campo e os esquemas de diferenciação com seus colegas. Este documento fornece contribuições metodológicas sobre aspectos que devem ser levados em conta para futuras pesquisas sobre educação contábil no país.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[educación contable]]></kwd>
<kwd lng="es"><![CDATA[autoridad profesoral]]></kwd>
<kwd lng="es"><![CDATA[campo contable]]></kwd>
<kwd lng="es"><![CDATA[metodología de investigación]]></kwd>
<kwd lng="en"><![CDATA[accounting education]]></kwd>
<kwd lng="en"><![CDATA[instructional authority]]></kwd>
<kwd lng="en"><![CDATA[accounting field]]></kwd>
<kwd lng="en"><![CDATA[research methodology]]></kwd>
<kwd lng="pt"><![CDATA[educação contábil]]></kwd>
<kwd lng="pt"><![CDATA[autoridade docente]]></kwd>
<kwd lng="pt"><![CDATA[campo contábil]]></kwd>
<kwd lng="pt"><![CDATA[metodologia de pesquisa]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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