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Historia de la Contabilidad en Colombia y la Educación Contable

Authors: Quintero Rivera, Juan José;

Historia de la Contabilidad en Colombia y la Educación Contable

Abstract

{"references": ["Ley 43 de 1990. Congreso de Colombia. Diario Oficial No. 39602 (13 de diciembre de 1990). Disponible en: https://www.funcionpublica.gov.co/eva/gestornormativo/norma_pdf.php?i=66148", "Aponte FA. Papel del Contador P\u00fablico en Colombia desde la \u00c9poca Colonial hasta 2012 [tesis pregrado]. Bogot\u00e1: Universidad San Buenaventura; 2012. Disponible en: http://bibliotecadigital.usb.edu.co/bitstream/10819/1630/1/papel_contador_publico_aponte_2012.pdf", "La Misi\u00f3n Kemmerer. Publicaciones Semana. 28 de octubre de 2006. Disponible en: https://www.semana.com/por-clasificar/recuadro/la-mision-kemmerer/129338-3", "Rocha MV, Mart\u00ednez IV. Historia de la educaci\u00f3n contable en Colombia: la aparici\u00f3n de las primeras escuelas y facultades de Contabilidad. Rev Activos. 2017; 14(26): 101-22. Disponible en: https://revistas.usantotomas.edu.co/index.php/activos/article/view/3973", "Ram\u00edrez JG. La contabilidad en Colombia. Calam\u00e9o [sede web]. Sin a\u00f1o de publicaci\u00f3n [acceso 4 de junio de 2020]. Disponible en: https://es.calameo.com/books/002970270a71e34ff174d", "Almonacid JJ. G\u00e9nesis del Derecho Comercial Colombiano. 1a Ed. Bogot\u00e1: Facultad de Derecho, Ciencias Pol\u00edticas y Sociales, Universidad Nacional de Colombia; 2014. Disponible en: http://www.slt.com.co/files/docs/Blog/G%C3%A9nesis%20del%20Derecho%20Comercial%20Colombiano.pdf", "Le\u00f3n-Paime EF, Ardila-Trujillo ME. La pr\u00e1ctica docente en contabilidad de gesti\u00f3n; una aproximaci\u00f3n a partir de las trayectorias. Cuad Contab. 2013; 14(35): 617-37. Disponible en: https://dialnet.unirioja.es/servlet/articulo?codigo=5470858", "Cardona J. Una breve historia de la educaci\u00f3n contable en Colombia. Rev Activos. 2017; 15(28): 71-81. DOI: 10.15332/s0124-5805.2017.0028.05", "Cardona-Restrepo LM, Var\u00f3n-G\u00f3mez MC, BonillaSol\u00f3rzano IT, Rinc\u00f3n-Soto CA. El \"ser docente\" en contabilidad. Libre Empresa. 2016; 13(2): 103-23. DOI: 10.18041/libemp.2016.v13n2.26207", "D'Orazio AK. T\u00e9cnicas de Estudio. Venezuela: Centro de Investigaciones Psicol\u00f3gicas. Sin a\u00f1o de publicaci\u00f3n [acceso 4 de junio de 2020]. Disponible en: http://www.medic.ula.ve/cip/docs/tec_estudios.pdf"]}

Recibido: 06/06/2020. Aceptado: 13/07/2020. RESUMEN El propósito de este documento es comprender cómo ha evolucionado la contabilidad a lo largo de la historia colombiana, por lo tanto, este articulo trazará la transformación que esta ha tenido desde el período colonial para mostrar el papel de los contadores en este proceso. La educación contable comenzó con la enseñanza profesional en Colombia, desde las escuelas de comercio del país, y se empezó a enseñar conocimiento empresarial y contabilidad en el siglo XIX. La importancia de los maestros de la profesión para definir el papel de las prácticas de enseñanza que emplean y la serie de técnicas que finalmente ayudan a mejorar y beneficiar a los estudiantes de Contabilidad Pública. ABSTRACT The purpose of this document is to understand how accounting has evolved throughout Colombian history, therefore, this article will outline the transformation it has had since the colonial period to show the role of accountants in this process. Accounting education began with professional education in Colombia, from the country's trading schools, and it began teaching business knowledge and accounting in the 19th century. The importance of the teachers of the profession to define the role of the teaching practices they employ, and the series of techniques that ultimately help to improve and benefit students of Public Accounting. 2020 © Revista Cadena de Cerebros www.cadenadecerebros.com e-ISSN: 2448-8178.

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Keywords

Accounting teacher, Commerce, Técnicas de aprendizaje, Docente contable, Learning techniques, Comercio

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