Opportunities for accounting research in colombia from the school of organizational and behavior accounting

Oportunidades de la investigación contable en Colombia, la escuela de la contabilidad organizativa y del comportamiento

The following ideas, among other purposes, seek to invite all-type readers to commit whit the uncomplete task of conceiving accounting as a moving discipline that questions his objectives and his working methods. With the aim of expand the development of research perspectives, the paper connects the drawings of the Management Accounting School with those of the Behavioral Accounting School, using the interpretative and critical perspectives of accounting while doing so. It is clear, in this invitation, that is necessary to read accounting reality with the aid of sociological, historical, anthropological, cultural and philosophical frameworks, that allow us to shape a whole new meaning of the organizational phenomena. Thus, alternatives or scenarios are proposed to make accounting research from heterodoxic views that explore the human problems, the ethical behavior of individuals and the mentality of accountants on social responsibility of accounting practice, the valuation of non-economic resources, life quality and the well-being of the community.