La investigación contable como estrategia para el fortalecimiento de la formación del contador público en Colombia.

Accounting professionals face complex and constantly changing scenarios, which is
why the training of public accountants must be aligned with the requirements of
society, the state and companies. Thus, research facilitates the acquisition of
knowledge and plays an important role in the accountant of the new era. This raises
the following question: What is the relation between the training of public
accountants and accounting research in Colombia? Based on this, the purpose of
this article is to examine the context of accounting research in the training process
of the public accountant in Colombia and its importance. For this purpose, [1] a
systematic review of the TITLE-ABS-KEY "accounting education" AND "accounting
research" was carried out in the Scopus and Web of Science databases. Based on
the information, a bibliometric analysis was carried out using the VOS Viewer and
Biblioshiny tools in R. [2] Subsequently, the training model in the accounting
profession implemented in the 10 best universities in Colombia according to the
Times Higher Education Ranking was analyzed. [3] Finally, a reflection on research
training in public accounting programs, articulated with the substantive axes of
higher education, is presented. Despite the fact that the vast majority of teachers
and researchers see accounting research and accounting education as isolated
activities, the results reflect that the articulation between the training of public
accountants and accounting research is essential to respond to the requirements of
the global world and requires greater commitment from higher education institutions,
the business community, teachers and students.