Los grupos de investigación contable reconocidos por Colciencias

the purpose of this paper is to identify the accounting research groups registered in the administrative department of science, technology and innovation, colciencias, based on the calls for group measurement of 2008 and 2010. this is done with the aim of identifying the most significant changes in terms of the research lines in which work was done, the related subjects, the publications resulting from research processes and the ongoing research projects, in order to ascertain whether there has been progress or setbacks and what conditions have affected them.