HISTORICAL ANALYSIS OF COLOMBIAN ACCOUNTING THINKING: TREATIES, TEXTBOOKS AND TEACHING LESSONS (1840 - 1950)

The present research aims to carry out an analysis of the development of Colombian accounting thought in the period 1840 to 1950, from the examination of treaties, textbooks and teaching lessons published in this time. It seeks to identify some relevant concepts of accounting, double entry, accounts, books and balances. Similarly, explores how these ideas about of accounting were interrelated with the acquisition and application of the knowledge associated with it, that is, examines some topics of accounting education. In addition, this historical approach indicates which were the foreign schools and doctrines that were most referenced, and that, therefore, connected local accounting thought with international trends.