ESTADO DEL ARTE DE LA CONTABILIDAD: UNA MIRADA DESDE LA ACADEMIA.

Abstract

One of the key steps being performed in any kind of research is the state of the art, it is constructed as a conceptual framework and in accordance with that approach this research is done. Accounting is a science that originated from the need to keep records of the commercial activities of a business that will generate quantifiable information, through the actions of recording, classifying and summarizing commercial proceedings, to determine the level of benefits in different periods of the fiscal year. Whereas the theory and research are closely related it is identified a gap from the academic perspective. The methodology used in this research was the review and analysis of texts, scientific articles, the aim being to review the state of the art of accounting, its origins and different concepts that researchers have conducted on the subject and relating to academia. It can be concluded that the accounting process is in slow construction of scientific theory, likewise there is no epistemological holistic view from the lecturing perspective which results in the training of professionals not motivated towards research and uncompetitive in the workplace.