Comparison between the Deepening Lines and Research of the Public Accounting Program Accredited in High Quality of Colombia

Abstract

The purpose of this research article is to compare the deepening lines and research lines of high-quality accredited Public Accounting programs in Colombia, characterizing their deepening lines and research and establishing the differences and similarities between them. The research approach is qualitative, descriptive and with a deductive method. It is obtained as results that 9 of the 37 universities that have a high quality accredited public accounting program are public institutions and the rest are private and that 24 of 37 universities are concentrated in the Andean Region; there are differences in the number and type of lines of research that they offer; their similarities are the lines of deepening in control, financial and tax areas. It is concluded that 15 of 37 accredited universities do not offer deepening lines, but rather promote the participation of their students in research groups, comprehensive training or double degrees.