The objective of the research was to identify different socio-economic development approaches that contribute to the processes of government accounting. This paper joins the literature on government accounting in Colombia, having as an impact the appropriate use of public resources within the entities of the Colombian State. The methodological nature of this work was based on descriptive analysis, the information was collected from various sources, such as official and academic documents, addressing economic and social aspects, it was identified that most of the research focuses on economic aspects, followed by social and combined approaches, which enriches the understanding of its impact on the socioeconomic development of the country. Among the results, it is identified that government accounting in Colombia has a dual focus, on the one hand, it focuses on serving society and guaranteeing rights and principles, promoting social equity, on the other hand, it fulfills an economic function by controlling the financial management of state entities and contributing to economic efficiency. The adoption of international standards is coordinated at the national level, but must be adapted to the local socio-economic environment. In conclusion, government accounting influences socioeconomic development, in its social approach with the connection with the environment and social responsibility, it stands out as a key tool for analysis and supervision, promoting transparency in public management. In its economic approach, it contributes to efficiency in the use of financial resources and guarantees confidence in monetary management, thus fulfilling the objective of identifying socio-economic development approaches.

Actualmente la contaduría pública es una de las carreras más importantes en Colombia por la función social que representa, lo cual va en concordancia tanto con el papel del estudiante como con las funciones y responsabilidades que tienen las Instituciones de Educación Superior que ofertan estos servicios educativos; siendo la mayor responsabilidad de la misma, brindar una educación de calidad, para que sus estudiantes desarrollen habilidades que les permita adaptarse en los diferentes campos de interacción (personal, social y laboral). Por lo tanto, para el desarrollo de este artículo se analizaron 26 documentos relacionados con la calidad educativa en las IES, realizando una encuesta a 81 estudiantes de la carrera de contaduría pública en IES de la ciudad de Ibagué, permitiendo determinar cuál es la percepción de calidad educativa en el programa de contaduría pública en las Instituciones de Educación Superior en Ibagué. En donde se pudo determinar que la calidad educativa de las IES se debe reforzar, situación que se refleja en aspectos como: los pocos planes de mejora académica en los planes curriculares del programa educativo, pocas herramientas de aprendizaje que ofrecen, la falta de capacitación de los docentes y las metodologías de aprendizaje empleadas.