vol. 14 núm. 26 (2016)

For a decade now, the trend towards reflections, research and analysis on the educational field of accounting has increased in the academic literature in Colombia. The 26th edition of the journal Revista Activos publishes a very illustrative document in this regard, in which an extensive sweep of this literature is made. Despite the increase of the significance on the subject −which is not only expressed in the number of published articles and books, but also in the topics of multiple events that are developed at student, teacher and professional level−, there are many unresolved issues in the analysis of accounting education in the country. This is of concern insofar as, according to the information provided by the Ministry of Education, at the end of 2015 there were more than 254 Public Accounting programs with qualified registration, which are only a minor share when compared with the innumerable programs of technical training that are given in the different educational centers of the country, for which there is no centralized information system. Let alone the thousands of continuing education programs that focus on teaching specialized aspects of accounting discipline (finance, taxation, costs, among others). What is clear is that there is no comprehensive and perspective view on educational processes in accounting, this has been reduced for the time being to the formalities of university education, although intuitively this is only a minor part of all the dynamics of field training. This is largely explained by the structural weakness of the research processes, which only a decade ago were viewed with skepticism or as a task that added nothing to the training of students or to the performance of teachers within their field of work, and even more, the research would have nothing to contribute to the professional world, a situation that fortunately has changed substantially.The concern of the journal Revista Activos is to try to make significant contributions to the accounting community in a field of such high significance as the educational field, after all it is one of the most studied professions in the country, although clearly this in itself is not a positive indicator, but rather generates enormous concern for the quality, meaning, motivations and actions of those who enter technical and professional studies in the discipline. Hence the central theme of this edition is once again, as in previous editions, precisely accounting education. The selected articles that compose this edition show different aspects of the problem, from the analysis of the dimensions of interdisciplinarity in the construction of Accounting programs, made by Moreno and Duque, through the very thorough sweep on academic literature produced on accounting education in Colombia, prepared by a team of teachers from the University of Santo Tomás, to the paper on the origins of Public Accounting programs in the 19th and 20th centuries, by Rocha and Martínez. On the other hand, this edition presents a set of analysis on the quality, transparency and usefulness of the information, aspects that are important not only for the analysis they develop, but also for the questions they bring forward: from the debate that Professor Arrearte proposes on the problems of disclosure and measurement of intangible assets in companies in the Peruvian mining sector, to the proposal of Professor De la Vega on the implementation of an index that allows to forecast the possibilities of corporate bankruptcy. In the Technical Space, a document by Professor Triana appears in this edition in which he suggests a model of innovation in the financial analysis of the organizations in which financial indicators are integrated with management indicators, a model that we recommend to our readers for the conceptual clarity with which it is developed.Finally, our Special Space is dedicated to a text of a student from the Faculty of Public Accounting who writes a short story about the impressions of her passing through the University and as a Public Accounting student. We hope again that this editorial effort will be welcomed by the academic accounting community and of other disciplines, who slowly begin to pay attention to the importance of accounting in understanding the most pressing problems of society.

Hoy termino. Al fin terminé. Después de todo lo que he descubierto, tantas cosas pasan por mi mente en este momento: mis amigos, los que dejé en el camino y los que comparten conmigo este momento. Las cosas pasan por alguna razón, al fin puedo decir que lo logré, hoy termino el semestre.

This article product research analyzes the changes in business practices and procedures, from Oslo Manual on innovation, namely the implementation of adequate information and measurement systems. In recent years, there have been various initiatives for improvement in achieving efficient performance and value creation, the special purpose of this research is to propose a model of sustainable system based on indices of Management and Conventional indicators as a result of the study ahead in companies with higher socio-economic impact in the city of Barranquilla and the Caribbean Region.  

Financial difficulties are not an avoidable situation in the future for any company. This situation could emerge due to the combined effects of excessive financial leverage and greater competitiveness in markets. These factors are relevant when they are accompanied by economic crises or financial difficulties in the international economic situation, affecting as the headquarters and the countries in which the company has facilities and develops its activities. In this context, it is possible to evaluate the degree of resilience of companies using analysis of financial statements. A model based on this financial analysis that has been used since decades ago in predicting bankruptcy of companies is the “Z-score” model developed by Edward Altman. The Z-score, which can be applied mainly to companies traded on stock exchanges, has been used in the present study in order to estimate the probability of bankruptcy of the companies that comprise the Mexican Stock Exchange, at the end of the year 2015. 

This paper have intended describe the first commerce colleges in Colombia, and the first Universities that create the Accounting program in the country. At the second half fo XIX century begin the teaching of comercial knowledges and the mercantil accounting. The phrase “public Accounting” dont exist, in this place was used the phrase “Bookeeping”; is important to mention that before the foundation of “Commerce Schools” is possible find schools or universities that although not be really mercantils schools, offer subjects matters. A clearly example is the National Mining School, that formed engineers with a comercial orientariosn and receibed instruction like Industrial Acounting. That`s how the Account Proffesion take relevance in the country combined with the neccesities of the people (comerciants principally) and the State, driven for the economic growth of these years.  

In this paper, it is presented a review for characterizing and analyzing publications about countable college education. This research was developed in the Colombian context. In order to do this review, the material identified was classified in the following categories: curriculum, performance and professional perspective, teaching-learning methodology, university teaching, countable academic productivity, ethics, accounting history, quality and, finally, general aspects about education and research. The methodology utilized was qualitative - documentary, because it was based on the review of publications on the subject in question. Among the key findings, it was found that most researches treat around traditional topics as curriculum and ethics, while issues as advances in the history of accounting education are still scarce.  

The present work reflects one of the fundamental concerns in the task of teaching accounting in higher education: the interdisciplinarity and transdisciplinarity that are usually argued as a criterion in the construction of educational processes is evident in all, or are they only variables that are expressed in a disjointed way in the curricula?The intention of the present work is to reveal the importance of interdisciplinary and transdisciplinarity concepts in the university formation processes, and particularly for the case of the Accounting formation program at the Santo Tomás University, in the development of the work it is concluded that although the concepts indicated Have a high level of relevance, are not clearly developed in the formative deployment that follows the curriculum, and have problems of articulation and coherence.