Resumen

GONZALEZ ESPITIA, Irene; MUNOZ TORREZ, Leosmany  y  MUNOZ TORRES, Leovis. State of the art of entrepreneurship in Colombia, an accounting approach. Conrado [online]. 2022, vol.18, n.89, pp. 8-17.  Epub 25-Dic-2022. ISSN 1990-8644.

The Public Accounting career of the Colombian School of Industrial Careers University (ECCI), like others, in the initial and continuous training of the professional, has the task of transferring knowledge that is useful to meet the demands of society. In this sense, the objective of this article is to analyze the state of the art of entrepreneurship in Colombia, an accounting approach. For the study, the qualitative research methodology was used, based on the documentary review, inductive-deductive, analysis-synthesis and observation methods. As a result of this, there is the elaboration of theoretical bases, trends, perspectives of entrepreneurship and finally it is possible to elucidate the entrepreneurship from the accounting approach. As a main conclusion, it is corroborated that among the main findings is that the cases of opportunity entrepreneurship mark the trend of business success in the country, which makes it easier to appreciate the accounting entrepreneurship that is promoted from Information and Communication Technologies (ICT).

Palabras clave : State of the art; entrepreneurship; innovation; accounting; business; companies; unemployment; accounting entrepreneurship; digital transformation.

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