The Great Colombia of 1819. A prospective from the point of view of accounting investigation in this territory

Abstract

The account of events and events that belong to the past are important in the development of nations, for that reason this writing focuses on narrating the nature of that union of Gran Colombia in 1819 with the participation of Venezuela, Colombia, Ecuador and Panama and its subsequent implications in terms of the liberation of peoples with intangible weapons such as knowledge or knowledge that has allowed up to the present to reveal the importance of it, especially in the accounting field. Methodologically, it is descriptive research with a qualitative approach based on a historical literary review of this unifying movement and the behavior of accounting research, especially in the first two decades of the 21st century. It was found that the development of accounting research in the countries unified by this movement led by Simón Bolívar, is in a nascent phase trying to gain strength especially in Colombia, however in Venezuela the stagnation in this type of research is due to the low levels of demands regarding the report of disciplinary scientific production and the small number of researchers in this discipline assigned to the research centers in the study houses. In the case of Ecuador and Panama, this movement is emerging and there are certain focused needs that by
developing them will contribute to the scientific nature of the discipline, for which it is necessary to develop research activities in this matter. It is concluded that there is a surprising gap in the research that the accounting discipline faces.