Paradigmas emergentes de la contabilidad y las tendencias investigativas de alto impacto
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Fecha
2017
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Corporación Universitaria Lasallista
Resumen
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.
Descripción
Palabras clave
Corporación Universitaria Lasallista, Contabilidad, Información contable, Lenguaje contable, Regulación contable, Producción científica, Normas Internacionales de Información Financiera (NIIF), Gobierno corporativo
Citación
Revista Lasallista de Investigación Vol. 14 N. 1