Introducción a la investigación cuantitativa en contabilidad: la experiencia de algunos autores colombianos

Hugo A Macias; Ruth Alejandra Patiño-Jacinto

doi:10.17533/udea.rc.n85a09

Autores/as

Hugo A Macias Universidad de Medellin https://orcid.org/0000-0003-1575-7981
Ruth Alejandra Patiño Jacinto Universidad Nacional de Colombia https://orcid.org/0000-0001-6017-7666

DOI:

https://doi.org/10.17533/udea.rc.n85a09

Palabras clave:

contabilidad, investigación contable, modelos, econometría, ASG

Resumen

La investigación contable colombiana tiene más de cuatro décadas de tradición y se ha desarrollado con un enfoque predominantemente cualitativo, de orientación nacionalista. En la segunda década de este siglo, emergieron dos cambios significativos: publicación en revistas extrarregionales y uso de métodos cuantitativos. El objetivo de este artículo es presentar las características de los primeros artículos contables cuantitativos publicados en revistas extrarregionales. El método utilizado es una revisión sistemática de literatura, siguiendo lineamientos internacionales. En los resultados, se identifican modelos utilizados, fuentes de datos y su tratamiento, útiles para académicos latinoamericanos interesados en el uso de métodos cuantitativos en contabilidad. En estos trabajos se identifica la influencia directa de la formación doctoral en la Universidad de Valencia, predominio de las mujeres como autoras e interés por la línea de factores ambientales, sociales y de gobierno (ASG).

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