Los profesores de contaduría pública como agentes estructuradores del campo contable en Colombia: discursos y representaciones (1950-2009)

Abstract

The research analyzed the participation of the "accounting faculty" in the historical configuration of the "accounting field" in Colombia. For this purpose two areas were examined: 1) the discourses that on the teaching staff are present in the "accounting education", 2) the "social representations" that recognize the contribution of the professors in the ideological construction of the accounting field. The historical period explored was from 1950 to 2009. The study used three theoretical sources: 1) Pierre Bourdieu's theory of "social fields"; 2) the theoretical and methodological proposal of "social representations"; and, 3) the "discourse analysis" from Mikhail Batjín. Methodologically, the work is projected as a proposal for the integration of methodological perspectives and research strategies. The document develop a critique on the process of "social modernization" in Colombia, describes the "accounting field," explains an analysis of the "paths of teachers" accounting, analyzes the process of "production speeches" of teachers and recognizes their "social representations".