Positioning of accounting research: Evidence from the Colombian universities

Abstract

Research has become one of the key indicators for positioning universities in rankings, it is also a determining aspect to increase accountability, transparency, and legitimacy at universities. In this context, this study aims to analyze accounting research in Colombian universities. Based on the 116 public accounting programs registered in the National System of Higher Education Information (SNIES by its Spanish acronym), the number of published documents and the positioning of the accounting research groups belonging to 59 Colombian universities are analyzed and evaluated through a cluster. The results present three groups of universities that promote accounting research in Colombia, i.e., pioneer, follower, and basic.