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Revista LASALLISTA de Investigación

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Browsing Revista LASALLISTA de Investigación by Author "Aguirre Espinosa, Juan Esteban"

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    Paradigmas emergentes de la contabilidad y las tendencias investigativas de alto impacto
    (Corporación Universitaria Lasallista, 2017) Pacheco Martínez, Gabriel Alfonso; Higuera Ojito, Víctor Hugo; Becerra Ossa, Jhennys Paola; Aguirre Espinosa, Juan Esteban; González Franco, Rubén Antonio
    Introduction. the scientific development of accounting in the last two decades has been marked by important economical and financial facts that has transcend borders, as crisis generated by Enron in 2001 and the fall of Lehman Brothers in 2008, that puts in manifest the necessity to review the technical and ethical basis that supported the accounting and financial information. before this imminent phenomenon, the scientific activity around accounting has been dynamic during the in question term of this study, therefore is important to question ¿which has been the research tendencies in the Accounting category of Business area, Management and Accounting of AJSC Codes of Elsevier?. Objectives. the present study makes a bibliographic review about tendencies in the accounting field as of scientific production in the category Accounting of the Business, Management and Accounting are of Elsevier´s AJSC Codes. Materials and methods. as of 126 indexed journals in the Accounting category, were identified 15 that has as it as unique category, based in which grouped in keywords, documentsquotes and types- and authors by country and ordered from lowest to highest frequency. Results. the identified Journals has a 66.81% of quoted documents: 1,233 keywords, an average frequency of 3.09 by keyword, 5,245 documents (9.4 quotes/ document) 1,779 authors (2.67 documents/author) and 964 institutions (5.51 documents/institution). Conclusiones. the tendencies in accounting in the last decade are oriented towards the accounting language homogenization, international accounting regulation and corporative government, which reflects in the scientific production of the category Accounting in the Business, Management and Accounting area of Elsevier´s AJSC Codes.
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