Historia de la Contabilidad: Una revisión de las Perspectivas Tradicionales y Críticas de Historiografía Contable

Abstract

The importance history has taken in the last century has one of its roots in the existing tension between the traditional and the critique trends or those of the “new history”. This discussion has been transferred to the discipline of accounting presently providing us with many viewpoints that can likewise be classified in the traditional and critique trends or the “new history” of accounting. These fields are analyzed in this essay going through the main elements of the two trends and pointing out some of its more outstanding representatives in order to be part of the discussion which has yet to take place in Colombia.