%0 Artículo (Article) %A Gómez Restrepo, Carlos Arturo %I Universidad Santo Tomás, Bogotá-Colombia %D 2017 %G Español (Spanish) %T Final reflections %X The development of the document aims to broach aspects of critical consideration of the teaching of accounting education in Colombia. The purpose is to reflect on the problem of accounting regulation and the impact of operational technical repetition in professionalization, versus, critical, reflective and research accounting thinking in the field of quality education.