Oportunidades para la investigación contable en Colombia

Abstract

The purpose of this paper is to propose guidelines for future accounting research that allow Colombian researchers to publish their work in international journals indexed in Scopus. For this, we studied three sub-fields of accounting: auditing, accounting education, and taxation. In all these cases, we identified the current status of the discussions, the research questions that remain open, the characteristics of the papers published, the approaches and methods used, and the opportunities for research conducted in emerging economies. Besides proposing studies in these three fields, we present sources where further thematic and methodological details can be found.