Accounting Research in Colombia. An aproximation to its understanding.

Abstract

Research has traditionally been classified as formal and formative. Formal research adopts a conventional approach and follows institutional requirements. In contrast, formative research is more flexible and focuses on aspects emerging from investigative training through several strategies such as: hotbeds of research, study groups, and conferences, among others. The aim of this paper is to present the current state of accounting research in Colombia, both formal and formative, by looking at scientific publications. This was completed by undertaking a qualitative literature review, whose principal finding was the lack of accounting research groups, or at least those which are formally registered.