Public Accounting Professionals in Bogota: History and Practices

Abstract

The ways in which accounting practices are executed and performed in Colombia have not been examined as deeply as other contexts. This paper presents the results of an explorative and descriptive research that sought to understand certain elements that shape the accounting practice in Bogota. The results focus on aspects such as the market structure, performance methods, the role of professional background, time management and a few conceptions about the practice. For this purpose, the information contributed by 206 professionals from Bogota in a survey implemented in 2010 was analyzed. The research shows that, despite their dissatisfaction with their work conditions, professional accountants develop conformity discourses focused on the revalorization of personal background, in such a way that they manage to adjust to the conditions of the market.