We need to rethink the courses of accounting theory and not try in a
semester students fill of interesting documents; Each text takes meaning according to context and time.
It is not the same to read when the profession of accountant begins that when it is
in the middle of race and finishing the thinking the looks are different, since the
realities are changing and demand of the
student a constant articulation
from his thought
To give more importance to the Accounting theory since it is in essence considered that accounting is not reduced only to accounting theory but also to practice without foundation. Acquire knowledge that will help us to interpret and perform the different accounting tasks in order to keep control of our income within the new role of accountant in society.
Set the intentionality of new theoretical applications / practices in the development of accounting
concept and definition
accounting research, first measure pursues the creation of knowledge through reflections related to the object of study, the method, the nature of accounting, including others.
Accounting discipline is not just accounting theory. Neither accounting discipline is anything other than accounting professional practice. “One could not be a good professional but has a clear mastery of the discipline, and on the other hand, it would not be a good professional that theorist who does not know the practices of the same.” In essence it is considered that accounting is not reduced to theory alone Accounting, but also to practice without foundation.
Main Foundations and Advances
In Colombia in the 1970s, specifically since 1974, an
interest in articulating
public and private universities in different areas of the human and social sciences,
accounting theory and research among other. Cubides (1993: 103) mentions the
purpose of change of objectives: with this integration, attempts are made to overcome
the strong anti-intellectual components, up to that time traditional in the
Development and evolution
The development of accounting research is studied from the Identification of the problems and hypotheses chosen by the members of the Center in their publications of the last twenty-three years.
These hypotheses are classified according to the taxonomy proposed by Tua Pereda, which is a result of historical exploration on the development of accounting research in the world. This taxonomy offers a comparative reference to identify the hypotheses that are supported from their epistemological criterion and which of them, descriptively, approach this status, and if there are empirical tests that support them or arguments that logically and analytically support them.
The intention of the bookkeeping Brisbane research is to train updated professionals, creative, with alternatives of solutions to the problems of the country, with a conceptual location of its discipline, with capacity to generate changes, with an ethics based on freedom, autonomy and neutrality between others.
It is important not to deny anyone new accounting developments, but emphasizing the investigative process of covering the background of the problem to be investigated in order to have an updated theoretical framework with the latest developments in accounting science and, therefore, Scientific inquiry requiring a correct understanding of knowledge within the concrete circumstances of the advance of human