vol. 10 núm. 18 (2012)

This document presents an analysis on the supra-institutions that rule the big economical and social processes of today’s world. e author examines social and, particularly, economical categories, pointing how the consecration of the economic knowledge has ensured the imposition of a model of society and organizations that resists any form of criticism. us, the supra-institution becomes refractory to any type of change.

This paper presents an overview of the most important aspects that have made history in the Faculty of Public Accountancy at Universidad Santo Tomás, in its  40 years of existence. The purpose of this paper, in agreement with the research project that gave rise to it, is to share with the society, especially with the students and with those who today proudly practice as Tomasino Public Accountants, the historical memory of a faculty that has contributed greatly to the formation of accountants, as well as to the consolidation and development of the accounting discipline in Colombia.The content of the document presents, rst, the context and the scenario that led to the creation of the Faculty of Public Accountancy at Universidad Santo Tomas, and then, describes specic elements regarding its origin and development. Here, diferent aspects of the academic and administrative structures, events, awards, and leaders, including directors, teachers, students and graduates, are also exposed.Thus, this document becomes asocialization instrument of the history of the Faculty of Public Accountancy at Universidad Santo Tomás, in order to identify its origins, its leaders, its development and its acknowledgments, which together have enabled to position the Faculty as one of the most important of the country.

Editorial

This paper aims at reflecting on the importance of accountability in the decisions made on a daily basis in different organizations based on historical facts, regardless of the period, and on the misuse of accountability. Using accountability correctly, honestly and professionally may generate more benefits than evil to society.

Global conferences to control climate change, such as the Kyoto Conference, have introduced a series of economic instruments that enable organizations to convert the savings of greenhouse gas emissions into potential income sources and funding for them. In Colombia, many companies have joined this market, but there is still great confusion about the accounting treatment of such income. This paper makes an exploration of the dynamics of emission certificates and their accounting treatment within the current regulatory framework in Colombia. 

The endogenous potential of a region, in terms of local knowledge or own biophysical and cultural conditions, is the foundation for the establishment of regional development models that can ensure environmental sustainability. e invaluable richness of Colombian nature and culture could be used to improve the living standards of its citizens. However, despite this, the country faces numerous restrictions such as war, drug dealing and economic recession, which prevents sustainable regional development. Nevertheless, those restrictions can motivate changes and the willing to search for general welfare.

This paper exposes the axes that led the research “Schools and meaning: understanding based on teacher accounts and in the light of Frankl’s principles”. The objective is to communicate the understanding of descriptions that teachers build  around how the goals of education are consolidated during their activities in order to establish the position of schools regarding meaning.The methodology strategy is based on a qualitative focus with a narrative approach. Therefore, the interviews that provoked the accounts by the teachers, and based on the objectives of the research, were developed around the topics of training, understanding of job-related activities and the description of their pedagogical methodologies. The intention was to understand how teachers successfully reach the goals of education through their performance. The results of the interview were confronted against a matrix to establish significant and common indicators to be compared with the theory of meaning developed by Victor Frankl.One of the most relevant conclusionsis that in spite of teachers acknowledging well-rounded education as the goal of their activities, such activities are oriented to the transferring of the knowledge of their area of expertise, without taking into account that they are professionals in education. This, in most cases, has led them to a standstill in their academic activities and to considering education trainingas unnecessary.

Teaching, as a profession, takes into account intention and actions, as well as the reconfiguration of the parts involved: teacher and students. It helps building realities in environments defined by the culture, the institutions and the society itself. Teachers develop their practice including their own distinctive features as human beings and transmit their experience with world around them. It is expected that, through their profession, teachers contribute with the process of building the society.Teaching methodologies can be studied from different perspectives: the human, the institutional, the social or the didactic perspectives.The latter is dened as a way to make and carry out the teaching-learning process, which leads to knowledge of different objects of study; this process can be broken down into stages: before starting work in the classroom, during the session and finally, the assessment of the methodology, which must be done by every teacher in order to enforce changes that may have arisen during the reflection. Also, the different teaching strategies that teachers use can be studies, as well as the reasons why those strategies were chosen

This article is a reflection not derived from research. It includes some of the concerns of the author around entrepreneurship and as a teacher who is responsible for an academic space related to that topic.The concern is associated with the need of thinking about entrepreneurship, in a way that the topic goes beyond the mechanical topic of drawing up a business planwithout understanding that there are some elements of the context that help or hinder the development of entrepreneurship. This should lead to understanding that entrepreneurship should be a properly designed and not a random process.