Spain and Venezuela as drivers of the Colombian accounting academy

Abstract

The objective of this work is to highlight the role that two doctoral programs and a small group of academics from Spain and Venezuela have recently played in the qualification of the Colombian accounting academy. Teachers from different cities have been linked as students to these doctorates and have begun to weave networks that allow them to participate in more demanding discussions, both at the congress level and in publications. The critical mass that is being formed will allow, in the third decade of the century, the Colombian academy to actively participate in the extra-regional discussions of the knowledge frontier in accounting.