Keywords
ACCOUNTING
COLOMBIAN CENTER FOR RESEARCH ON AC¬COUNTING AND APPROACH TO ACCOUNTING RESEARCH
How to Cite
Abstract
THE PRESENT WORK IS A SYNTHESIS AND ANALYSIS WHICH REVIEWS THE RESEARCH DONE BY CCINCO (CENTRO COLOMBIANO DE INVESTIGACIÓN CONTABLE OR THE COLOMBIAN CENTER FOR RESEARCH ON ACCOUNTING) FOR THE LAST 23 YEARS. THIS RESEARCH CENTER BRINGS TOGETHER PUBLIC ACCOUNTING PROFESSORS FROM VARIOUS UNIVERSITIES IN COLOMBIA WITH THE OBJECTIVE OF DEVELOPING AND PROMOTING ACCOUNTING RESEARCH. THIS ORGANIZATION WAS STARTED IN 1987 IN A CONTEXT WHEN ACCOUNTING RESEARCH WAS BEING RECOGNIZED IN COLOMBIA AS A KEY ACTIVITY IN THE DEVELOPMENT OF BOTH THE ACCOUNTING DISCIPLINE AND THE ACCOUNTING PROFESSION. JORGE TÚA PEREDA'S TAXONOMIC PROPOSAL FOR AN APPROACH TO ACCOUNTING RESEARCH IS USED HERE AS A TOOL FOR THE IDENTIFICATION AND CLASSIFICATION OF THE HYPOTHESES AND PROBLEMS CHOSEN BY RESEARCHERS, AND ALSO EXPLORED IS THE EPISTEMOLOGICAL ANALYSIS OF THEIR FORMULATION WHICH LEADS TO SCRUTINY AND DISCUSSION OF THEIR ASSOCIATED REGULATION.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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