RAFAEL FRANCO RUIZ: PIONEER OF PUBLIC ACCOUNTING AND ACCOUNTING RESEARCH IN COLOMBIA

RAFAEL FRANCO RUIZ: PIONEER OF PUBLIC ACCOUNTING AND ACCOUNTING RESEARCH IN COLOMBIA | Zenodo Skip to main Communities My dashboard Log in Sign up Zenodo is currently experiencing slowness and intermittent outages due to heavy automated traffic from bots and AI crawlers. We are aware of the problem, and our team is focused on stabilizing the service. Thank you for your patience. Grow with Scientific Culture Published May 2, 2026 | Version v1 Journal article Open RAFAEL FRANCO RUIZ: PIONEER OF PUBLIC ACCOUNTING AND ACCOUNTING RESEARCH IN COLOMBIA Authors/Creators Orlando Carmelo Castellanos Polo, María Victoria Agudelo Vargas, Daniel Alberto Grajales Gaviria, Nelvis Ester Navarro Charris, Enoc Barrientos Perez, Yuly María Castro Asmar, Jorge Alejandro Tejada Carrera, Javier Eduardo Campo Escandón, Fabian Alfonso Lopez Alegria, Jorge Eduardo Orozco Alvarez, Luis Felipe Dávalos Ortiz (Contact person) 1 Show affiliations 1.

Professor, Faculty of Administrative Sciences, Economic and Accounting, Luis Amigó Catholic University, Medellín, Colombia Professor, Faculty of Administrative Sciences, Economic and Accounting, Luis Amigó Catholic University, Medellín, Colombia Professor, Metropolitan Technological Institute (ITM), Medellín, Colombia Research Professor, Universidad de la Costa (CUC), Colombia Research Professor, Universidad del Atlántico, Colombia Corporación Universitaria Minuto de Dios (UNIMINUTO), Colombia National Autonomous University of Chota, Perú Universidad del Cauca, Colombia Universidad del Cauca, Colombia Corporación Universitaria Autónoma del Cauca, Colombia Universidad Nacional Abierta y a Distancia (UNAD), Colombia Description Rafael Franco Ruiz, born in Bogotá in 1950, has been a key figure in the transformation of public accounting in Colombia. His career has been marked by his outstanding work as a researcher, teacher and union leader who has continuously promoted the professionalization and ethics of accounting. This article provides an in-depth analysis of his main contributions in the academic and professional fields where his impact has been significant. Franco Ruiz began his education in statistics at the Universidad Nacional de Colombia, but later graduated as an accountant from the Universidad Libre de Colombia. His passion for research led him to become a prolific author with more than 30 books and numerous academic publications. Among his best-known works are Accounting Reflections and Accounting Principles for Colombia, both of which are references in accounting education. As a professor, he has taught at several Colombian universities, including the Universidad Libre, the Universidad Tecnológica de Pereira and the Universidad del Quindío, contributing significantly to the training of new generations of accountants in key areas such as auditing and statutory audit. He was President of the Colombian Association of Public Accountants and held relevant positions in the Ibero-American Confederation of Public Accountants, where he worked tirelessly to regulate and promote professional ethics. His legacy extends not only to his leadership, but also to his commitment to social responsibility and his influence on accounting regulation in Latin America. Files 752.SC-231-OJS Ready final 1.pdf Files (231.1 kB) Name Size Download all 752.SC-231-OJS Ready final 1.pdf md5:3a3153c0579ec48de06f4c708e74f917 231.1 kB Preview Download 40 Views 56 Downloads Show more details All versions This version Views Total views 40 40 Downloads Total downloads 56 56 Data volume Total data volume 13.6 MB 13.6 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Keywords and subjects Keywords Public Accounting, Accounting Research, Accounting Education, Public Accounting, Colombia. Details DOI DOI Badge DOI 10.5281/zenodo.19981920 Markdown [](https://doi.org/10.5281/zenodo.19981920) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19981920.svg :target: https://doi.org/10.5281/zenodo.19981920 HTML <a href="https://doi.org/10.5281/zenodo.19981920"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19981920.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19981920.svg Target URL https://doi.org/10.5281/zenodo.19981920 Resource type Journal article Publisher Zenodo Published in SCIENTIFIC CULTURE, 12(2.1), ISSN: 2407-9529, 2026. Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created May 2, 2026 Modified May 2, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies

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