El interés público y su atomización. Bases para fundamentar una tesis en materia de regulación en contabilidad y control

The aim of this paper is to identify and classify the senses and uses of Public Interest departing from several interpretation frames. In this way, this text will be a point of theoretical reference for the analysis of public interest from diverse perspectives or disciplines to support future research. The study used the Political Constitution as frame of reference, making a description and synthesis of public interest in relation to the Social Rule of Law in Colombia. Based on these standpoints, the research results outline that in Law 1314 of 2009, by which international standards in terms of accounting and control are established, the legal-political, ethnological and sociological sense of the public interest concept is faded and instrumentalized in favor of market interests. In this way, the State gives up regulatory sovereignty and renounces to act by itself in defense of the Nation’s interests.