From the legal accounting framework linear in colombia to the social systemic, a challenge of educational institutions

Del marco jurídico contable lineal en colombia hacia el sistémico social, un reto de las instituciones de educación

Historically, the legislative branch has dealt with the accounting legislation or regulatory framework, financial information and insurance and has defined it with basic standards, technical standards and rules on disclosures, as well as the acts of the accounting profession in Colombia and circumscribed to commercial and fiscal law, implementing codes of ethics for accounting professionals, with the purpose of guaranteeing public confidence, by means of tight adherence to them. This regulatory framework integrates external financial and assurance standards, in order to provide information that meets the needs of users and public confidence is strengthened. The accounting normative evolution has historically been occupied with the measurement, recognition and recording of economic facts, leaving aside others of equal or greater social relevance, as they produce imperceptible effects for the Cartesian linear accounting, which makes intervention from the academy necessary , in order to guide the recognition of systemic, quantum and three-dimensional, holistic accounting, in holographic representations described in akasic information fields and in which imperceptible knowledge objects are able to be recognized by a new accounting normative framework.