抽象的な

Advocating a more academic and financial accounting training: Integrating accounting theory in university curricula.

Gonzalez CC

Accountancy Theory (AT) allows to understand the social and finance impact of this discipline. This study develops a detailed investigation on the evolution of the AT in the public accounting curricula in the universities of Colombia. Furthermore, describes the connections between AT and the financial dimension. The study has a quantitative approach based empirical analytical technique. The data for this study is from 101 selected Colombian higher education institutions offering the BS degree of Public Accounting. The results point to progress in teaching AT in Colombia, although 57% of the universities in the country do not include this subject in their Public Accountancy curricula. In addition, it presents a review of the literature on the state of AT in Latin America (LA). The over-all conclusion shows that still today accountancy education is considered a corporate activity rather than an academic and research driven discipline that will allow more efficient financial decisions to be made.