Un inventario sobre los estudios de ética contable en Colombia

María Victoria Agudelo Vargas and Candy Lorena Chamorro González
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María Victoria Agudelo Vargas: Universidad Católica Luis Amigó, Colombia.
Candy Lorena Chamorro González: Universidad Católica Luis Amigó, Colombia.

Proyecciones, IIEC, Univeridad Nacional de La Plata., 2024, issue 18, 19-32

Abstract: Through a bibliometric analysis, this study identifies the topics focused by ethics studies in accounting in Colombia. For this purpose, the research ad-dressed a quantitative approach and a descriptive documentary scope re-garding the scientific production related to ethics in accounting, between the years 1982-2022. The scientific production registered in 35 journals summarized in Publindex was used as a source of information. The results highlight that research in this area has been acquiring great importance, for-malizing from different points of view an accounting intellectual structure. Additionally, 36 articles related to ethics in accounting were identified, the magazine with the largest number of published works is the University of Antioquia Accounting Magazine. Specifically, it is recognized that the data collection strategies used by those articles were documentary review and reflection studies, and concerning the type of analysis used in ethics studies, the majority 41% addressed a critical analysis and 33% a descriptive one

Keywords: ethics; in; accounting-accounting; research-accounting. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:lap:proyec:35

DOI: 10.24215/26185474e029

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