El papel de la contabilidad ante la actual realidad económica, social y política del país. Más allá de la convergencia de prácticas mundiales

assuming the idea that the role of accountancy in the internationalization of economy is solved with the adoption of the standards emitted by the international accounting standards board (iasb) is the result of a particular combination of visions and theoretical understandings about development, the economic model, globalization, the role of the nation state and regulation. however, this combination generates new dimensions of accountancy from the interdisciplinary perspectives of economics, models of development, the theory of international relations and globalization. that aims not to isolate the country from the global context, but to effectively integrate it in favor of different agents rather than multinational investors. in order to be truly inserted into economy worldwide, it has to generate a revision of the economic, social and even political structures of the country, so globalization generates positive effects to bigger population groups. accounting internationalization has to contribute in the reduction of poverty, inequity and exclusion; not only to facilitate growing, foreign investment and market strengthening. the questions and hypothesis come up then about the "counterhegemonic" role of accountancy, which regards the proposals and regulations for the capital market, improves its reach in defense of national collective interests -without falling into the "temptation" of nationalism that isolates colombia from the international system- based on contemporary approaches to understand current social and economic dynamics.