Evaluation of due process like determinant factor of legitimacy of colombian account regulation: An approximation.
Rodríguez Ramírez, Carlos Andrés
Enlace al recursohttp://revistas.usta.edu.co/index.php/activos/article/view/4555
- Activos 
This present paper propose an analysis of accounting regulation legitimacy in Colombia, from due process concept, and using the analitic categories proposed by Suchman and other authors about legitimacy concept.The paper concludes that exist a lack of legitimacy in accounting regulatory orden in Colombia, insofar as regulators fail to comply the due process in the emission process of accounting rules, in the context of convergence enacted for 1314/2009 Act, with consequences on capacity of regulatory body – Public Accounting Technical Council- and the quality of regulation itself.