Resumo

LEON PAIME, EDISON FREDY. SCHOOLS OF MODERNIZATION: EMERGENCE OF THE TEACHING OF ACCOUNTANCY IN COLOMBIA. Rev.fac.cienc.econ. [online]. 2008, vol.16, n.1, pp.41-58. ISSN 0121-6805.

A review of the context of the emergence of accountancy programs in Colombia through different elements that played an important role is made in this document. It poses as a central thesis, that the process of institutionalization of accounting education in the Colombian University System respond to the changes that the policy of country's economic midtwentieth century, which was the result of the creation of synergies and the mobilization of surplus capital that the economic and cultural materialize. The document argues that this would generate a loop, in which professional, educational institutionalization in higher education and the establishment of schools remains under playing the role of the accountant already exercised in the company.

Palavras-chave : accounting education; accountancy; schools; modernization.

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