Perceptions of accounting and the professional practice of accounting in the current context: a comprehensive view from the Colombian accounting academy

Percepciones de la contabilidad y el ejercicio profesional contable en el actual contexto: una mirada integral desde la academia contable colombiana

Accounting and accounting praxis have evolved according to the changes that have been experienced in the economic, social, political and environmental contexts in the current world-system. Therefore, this paper aims to identify some perceptions and ideas on the historical development of accounting and accounting practice in the current economic, social, political, cultural and even environmental contexts, shedding light on the future of the subject in question, from the voice and contribution of renowned Colombian academics. For this purpose, semi-structured interviews were conducted with 12 Colombian research professors recognized for their contributions to accounting and professional practice.  As a result, it is possible to perceive that accounting and professional practice tends to re-generate itself according to the financial, social, technological, new knowledge and sustainability spheres. This allows for new considerations and elements of discussion over time. Likewise, it is important that there are spaces for national discussion and reflection on the perceptions of accounting and the accounting profession from the socio-contextual aspects of the territory.