Una aproximación histórica a las representaciones contables en Colombia

Abstract

This paper is an approach to analyze the evolution of accounting representations in the course of time from the new history interpretative point of view. Representations such as information, certifying and control, among others, have been present in the history of the accounting profession in Colombia. They have developed following their own dynamics within the framework provided by the norms dictated by the public authorities. Their evolution demarcates a historical identity that allows the understanding of the complex ensemble of elements that shape the contemporary accounting praxis and knowledge.