Aproximaciones contextuales sobre el devenir de las revistas contables colombianas: Perspectivas plurales de los editores

Christine Cooper, Juan David Arias Suárez, Fernando Salazar, Jaime Andrés Correa-García, Michael Andrés Díaz, Héctor José Sarmiento, Jane Andrew, Yves Gendron, Laura C. Acosta, Daniel S. Malaver, Víctor M. Castañeda, Yuliana Gómez, Luisa Fernanda Giraldo, Julieth Sorany Alzate, Marisleidy Alba, José Joaquín Ortiz, David Andrés Camargo

Research output: Contribution to journalArticlepeer-review


This paper presents plural and contextual perspectives on the evolution of Colombian accounting journals, from the direct writing and voices of those who are daily involved with the editorial job. As a reflective approximation, 13 editors from journals specialized in accounting and connected disciplines present arguments in favor and against the most recurrent topics in current scientific publications, such as the citation-based impact assessment model, interaction with the disciplinary academic community, trends in science, technology and innovation public policies, and the sense of research. Through a respectful, diverse, sincere and linking discussion, the paper does not present unanimous positions and invites to broaden dialog in different academic spaces so that the accounting community understands the origin and sense of the trends, structures, and quality and impact aspects affecting scientific publications
Original languageSpanish
Pages (from-to)131-165
Issue number77
Publication statusPublished - 21 Oct 2020


  • accounting
  • scientific journals
  • impact measurement
  • academic community

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