Describing the Characteristics of a Research Observatory Cont

This paper presents a detailed analysis of the characteristics that an accounting observatory should have in the institutions of higher education in Colombia, from the understanding of its meaning, structure, mission, objectives and contributions to the knowledge society. Likewise, the analysis of this information will be carried out from an accounting perspective, in order to analyze the possible design, contribution and implementation of an accounting research observatory at a higher level in Colombia, starting from the identification of the problems and social reality existing in the academic and professional environment. The possibility of an observatory as a unified institution, which collects, analyzes and makes contributions that allow the growth of the accounting discipline, will be evaluated.