Una mirada del pasado hacia el futuro de evolución del pensamiento contable

Una mirada del pasado hacia el futuro de evolución del pensamiento contable

In this paper we make a refl ection that
includes the origins of the Accounting
Thought, its evolution and its conception
as science as it appears in its current
situation from the perspective of the
main contributions to Accounting made
by scholars who, through time, left
important traces in the construction of
Accounting Knowledge. Likewise, we
discuss the classifi cation in the periods
of progress of Accounting, which left
clear signals, and went from being an art,
then a technique until it perfected itself
as a scientifi c discipline by searching for
the truth. In addition, we found a current
view that raises some concerns about
the Colombian Accounting Reality.