Ética y sostenibilidad en la gestión contable: Un análisis documental en el contexto Mundial en los periodos 2009-2018

Deivi-David Fuentes-Doria; Aníbal-Enrique Toscano-Hernández; José-Luis Díaz-Ballesteros; Yelena Escudero-Garrido

doi:10.17533/udea.rc.n75a02

Authors

Deivi-David Fuentes-Doria Pontifical Bolivarian University https://orcid.org/0000-0002-0699-286X
Aníbal-Enrique Toscano-Hernández University of Sinú https://orcid.org/0000-0002-5064-4280
José-Luis Díaz-Ballesteros Pontifical Bolivarian University https://orcid.org/0000-0002-8296-7156
Yelena Escudero-Garrido Cooperative University of Colombia https://orcid.org/0000-0001-8972-7019

DOI:

https://doi.org/10.17533/udea.rc.n75a02

Keywords:

ethics, sustainability, accounting and ethical conducts

Abstract

The aim of this work is to analyze the main bibliographic characteristics of the world’s scientific production related to ethics and sustainability in accounting management, from a descriptive analysis of the quantitative evolution of publications, citations, international collaboration networks, productivity of main authors and frequent terms in scientific publications. A documentary analysis was carried out supported on the use of bibliometric analysis tools, and based on information on publications of scientific journals indexed on Web of Science (WOS) and the use of the VOSviewer software which enables visualization of bibliometric maps. This research methodology, included in the field of meta-reflexive studies of literature, allows to obtain a general view of the trends in scientific research related to ethics and sustainability. In fact, the study informs on the main collaboration networks and thematic clusters of scientific production from the exploration of academic literature available on WOS. The results identify 98 scientific documents during the period 2009-2018 which accumulate a total of 3,020 citations, among which two publications stand out which exhibit the greatest visibility by number of citations: 1) Stakeholder Theory: The State of the Art (Parmar et al., 2010) and 2) Sustainability in mining, minerals and energy: new processes, pathways and human interactions for a cautiously optimistic future (Moran, CJ; Lodhia, S; Kunz, NC; Huisingh, D, 2014). Likewise, it was established that the journal with the greatest visibility is Academy of Management Annals, of the United States, which addresses business and economics topics. Some future lines of research are: business sustainability; ethics and organizational transformation and ethical social vision. The study limitations are centered on the methodologic strategy proposed by the authors, for limiting the search and selection of related publications to a single data base (WOS), given the possibility that there exist some studies with valuable contributions not indexed on this data base.

|Abstract

= 5361 veces | PDF (ESPAÑOL (ESPAÑA))

= 2877 veces| | HTML (ESPAÑOL (ESPAÑA))

= 0 veces|

Downloads

Download data is not yet available.

References

Almeida, C., Agostinho, F., Giannetti, B., y Huisingh, D. (2015). Integrating cleaner production into sustainability strategies: An introduction to this special volume. Journal of Cleaner Production, 96, 1–9. https://doi.org/10.1016/j.jclepro.2014.11.083.

Belvert, N., Powers, M., y Crosson, S. (2009). Principles of accounting. Family Systems Medicine (Vol. 2). https://doi.org/10.1037/h0091841.

Bordt, M. (2018). Discourses in Ecosystem Accounting: A Survey of the Expert Community. Ecological Economics, 144, 82–99. https://doi.org/10.1016/j.ecolecon.2017.06.032.

Caglio, A., y Cameran, M. (2017). Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants’ Ethics. Abacus, 53(1), 1–27. https://doi.org/10.1111/abac.12098.

Cambra-Fierro, J., y Ruiz-Benítez, R. (2003). Sustainable business practices in Spain: A two-case study. International Journal of Operations and Production Management, 23(4), 401–412. https://doi.org/10.1108/01443570310467320.

Cañas-Vallejo, S., Castaño-Pérez, V. , y Tamayo-Ramírez, H. (2011). El contador público y su proceso de formación ética y social. Revista Visión Contable, 9, 97–106. Disponible en http://publicaciones.unaula.edu.co/index.php/VisionContable/article/view/357.

Corazza, L. (2017). The standardization of down-Streamed Small Business Social Responsibility (SBSR): SMEs and their sustainability reporting practices. Information Resources Management Journal, 30(4), 39–52. https://doi.org/10.4018/IRMJ.2017100103.

Dellaportas, S. (2014). The effect of a custodial sentence and professional disqualification on reintegration. Critical Perspectives on Accounting, 25(8), 671–682. https://doi.org/10.1016/j.cpa.2014.03.005.

Desai, R., y Roberts, R. (2013). Deficiencies in the Code of Conduct: The AICPA Rhetoric Surrounding the Tax Return Preparation Outsourcing Disclosure Rules. Journal of Business Ethics, 114(3), 457–471. https://doi.org/10.1007/s10551-012-1329-z.

Díaz-Campo, J. (2018). Análisis bibliométrico de las tesis doctorales sobre Ética de los Medios de Comunicación presentadas en España (1979-2013). Doxa Comunicación. Revista Interdisciplinar de Estudios de Comunicación y Ciencias Sociales, (20), 65–88. https://doi.org/10.31921/doxacom.n20a3.

Dillard, J. (2015). Broadening out and opening up: an agonistic attitude toward progressive social accounting. Sustainability Accounting, Management and Policy Journal, 6(2), 243–266. https://doi.org/10.1108/SAMPJ-09-2014-0055.

Easterly, L., y Miesing, P. (2009). NGOs, Social Venturing, and Community Citizenship Behavior. Business & Society, 48(4), 538–569. https://doi.org/10.1177/0007650308317385.

Ehnert, I., Harry, W., y Zink, K. J. (2018). Sustainability and Human Resource Management - Developing Sustainable Business Organizations. NHRD Network Journal, 6(4), 81-82. https://doi.org/10.1177/0974173920130413.

Falagas, M., Pitsouni, E., Malietzis, G., y Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal : Official Publication of the Federation of American Societies for Experimental Biology, 22(2), 338–342. https://doi.org/10.1096/fj.07-9492LSF.

Fatemi, D., Hasseldine, J., y Hite, P. (2018). The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice. Journal of Business Ethics, 0(0), 1-17. https://doi.org/10.1007/s10551-018-4081-1.

Fix, J., Odell, J., Sina, B., Meslin, E. M., Goodman, K., y Upshur, R. (2013). A Bibliometric Analysis of an International Research Ethics Trainee Program. Journal of Empirical Research on Human Research Ethics, 8(5), 75–81. https://doi.org/10.1525/jer.2013.8.5.75.

Fuentes, D., García, H., y Toscano, A.(2018). Estado actual de la implementación de las Normas Internacionales de Información Financieras (NIIF) en PyMEs de la ciudad de Montería , Colombia. Faces, 24(51), 1–16.

Hens, L., Block, C., Cabello-Eras, J., Sagastume-Gutierez, A., Garcia-Lorenzo, D., Chamorro, C., y Vandecasteele, C. (2018). On the evolution of “Cleaner Production” as a concept and a practice. Journal of Cleaner Production, 172, 3323–3333. https://doi.org/10.1016/j.jclepro.2017.11.082.

Jamal, K., Chen, H., y Luo, L. (2015). Are evaluations of audit quality influenced by management’s intentions and outcomes? Asia-Pacific Journal of Accounting and Economics, 22(2), 191–212. https://doi.org/10.1080/16081625.2014.928988.

Jenkins, J., Popova, V., y Sheldon, M. (2018). In support of public or private interests? An examination of sanctions imposed under the AICPA code of professional conduct. Journal of Business Ethics, 152(2), 523–549. https://doi.org/10.1007/s10551-016-3308-2.

Kaspereit, T., y Lopatta, K. (2016). The Value Relevance of SAM’s Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets. Business Ethics: A european review, 1(25), 1-24. DOI: 10.1111/beer.12079.

Köseoglu, M., Sehitoglu, Y., Ross, G., y Parnell, J. A. (2016). The evolution of business ethics research in the realm of tourism and hospitality: A bibliometric analysis. International Journal of Contemporary Hospitality Management, 28(8), 1598–1621. DOI 10.1108/IJCHM-04-2015-0188

Köseoglu, M., Yildiz, M., y Ciftci, T. (2017). Authorship trends and collaboration patterns in business ethics literature. Business Ethics: A European Review, 27, 1–14. https://doi.org/10.1111/beer.12177.

Larrán-Jorge, M., y Andrades-Peña, F. (2014). La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones. Revista de Contabilidad, 18(1), 1–10. https://doi.org/10.1016/j.rcsar.2013.10.001.

Latan, H., Chiappetta-Jabbour, C. J., y Lopes-de-Sousa-Jabbour, A. (2019). Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis. Journal of Business Ethics, 155(1), 289–304. https://doi.org/10.1007/s10551-017-3534-2.

Lehman, C. (2013). Knowing the unknowable and contested terrains in accounting. Critical Perspectives on Accounting, 24(2), 136–144. https://doi.org/10.1016/j.cpa.2012.03.005.

Leiva, R., Ferrero, I., y Calderón, R. (2016). Corporate reputation in the business ethics field: Its relation with corporate identity, corporate image, and corporate social responsibility. Corporate Reputation Review, 19(4), 299–315. https://doi.org/10.1057/s41299-016-0008-x.

Lisi, I. (2015). Translating environmental motivations into performance: The role of environmental performance measurement systems. Management Accounting Research, 29, 27–44. https://doi.org/10.1016/j.mar.2015.06.001.

Maldonado-Calero, J., y Viteri-Martinez, M. (2016). Contabilidad, responsabilidad social corporativa y sostenibilidad. Revista Publicando, 3(9), 579–588.

Martínez-Ávila, D., Guimarães, J., Pinho, F., y Fox, M. (2015). The Representation of Ethics and Knowledge Organization in the WoS and LISTA Databases. Knowledge Organization, 42(5), 269–275. https://doi.org/10.5771/0943-7444-2015-5-269.

Mintz, S., Dang, L., y Savage, A. (2013). Ethics of Relationships between Accounting Academics and External Sponsors. American Accounting Association, 28(3), 555-580. https://doi.org/10.2308/iace-50471.

Montesdeoca, M., Medina, A., y Santana, F. (2019). Research topics in accounting fraud in the 21st century: A state of the art. Sustainability, 11(6), 1570. https://doi.org/10.3390/su11061570.

Moran, C., Lodhia, S., Kunz, N. C., y Huisingh, D. (2014). Sustainability in mining, minerals and energy: New processes, pathways and human interactions for a cautiously optimistic future. Journal of Cleaner Production, 84(1), 1–15. https://doi.org/10.1016/j.jclepro.2014.09.016.

Nerandzic, B., Perovicy, V., y Zivkov, E. (2015). Personality and Moral Character Traits and Acknowledging the Principles of Management Ethics, Auditing and Accounting Ethics. Economic Research-Ekonomska Istraživanja, 25(1), 288–312. https://doi.org/10.1080/1331677x.2012.11517566.

Nightingale, J., y Marshall, G. (2013). Reprint of ‘Citation analysis as a measure of article quality, journal influence and individual researcher performance’. Nurse Education in Practice, 13(5), 429–436. https://doi.org/10.1016/j.nepr.2013.02.005.

Parmar, B., Freeman, R., Harrison, S., Wicks, A. C., Purnell, L., y Colle, S. (2010). Stakeholder Theory : The State of the Art. The Academy of Management Annals, 4(1), 403–445. https://doi.org/10.1080/19416520.2010.495581.

Pérez-López, D., Moreno-Romero, A., y Barkemeyer, R. (2015). Exploring the Relationship between Sustainability Reporting and Sustainability Management Practices. Business Strategy and the Environment, 24(8), 720–734. https://doi.org/10.1002/bse.1841.

Roslender, R., y Robin, R. (2018). The Routledge Companion to Critical Accounting. The Routledge Companion to Critical Accounting, (May). https://doi.org/10.4324/9781315775203.

Saner, M., y Bordt, M. (2016). Building the consensus: The moral space of earth measurement. Ecological Economics, 130, 74–81. https://doi.org/10.1016/j.ecolecon.2016.06.019.

Schneider, A. (2014). Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability. Journal of Business Ethics, 127(3), 525–536. https://doi.org/10.1007/s10551-014-2058-2.

Schneider, A., y Meins, E. (2012). Two Dimensions of Corporate Sustainability Assessment: Towards a Comprehensive Framework. Business Strategy and the Environment, 21(4), 211–222. https://doi.org/10.1002/bse.726.

Seguí-Más, E., Jiménez-Arribas, I., y Tormo-Carbó, G. (2017). Análisis bibliométrico de la integración de la competencia “ética y responsabilidad profesional” en el ámbito de la docencia de la Dirección de Empresas. https://doi.org/10.4995/inred2017.2017.6839.

Shafer, W. (2015). Ethical climate, social responsibility, and earnings management. Journal of Business Ethics, 126(1), 43–60. https://doi.org/10.1007/s10551-013-1989-3.

Sisaye, S. (2011). Ecological systems approaches to sustainability and organizational development. Leadership & Organization Development Journal, 32 (4), 379-398. https://doi.org/10.1108/01437731111134652.

Sisaye, S. (2012). An ecological approach for the integration of sustainability into the accounting education and professional practice. Advances in Management Accounting, 20, 47–73. https://doi.org/10.1108/S1474-7871(2012)0000020009.

Soderstrom, K., Soderstrom, N., y Stewart, C. (2017). Sustainability/CSR research in management accounting: A review of the literature. Advances in Management Accounting, 28, 59–85. https://doi.org/10.1108/S1474-787120170000028003.

Toscano-Hernández, A., Fuentes-Doria, D., y Murillo-Vanegas, V. (2018). Contabilidad Ambiental y Sostenibilidad en las Organizaciones : Redes de colaboración y clúster temáticos de la producción científica mundial. Innovar, Estrategia de Sostenibilidad para el Crecimiento y Desarrollo Empresarial, 1, 62–78.

Tranfield, D., Denyer, D., y Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111 /1467-8551.00375.

Truant, E., Corazza, L., y Scagnelli, S. (2017). Sustainability and risk disclosure: An exploratory study on sustainability reports. Sustainability (Switzerland), 9(4). https://doi.org/10.3390/su9040636.

Tse, J., Schrader, D., Ghosh, D., Liao, T., y Lundie, D. (2015). A bibliometric analysis of privacy and ethics in IEEE Security and Privacy. Ethics and Information Technology, 17(2), 153–163. https://doi.org/10.1007/s10676-015-9369-6.

Tunca, K., y Turkey, E. (2019). Ethics and Sustainability in Accounting and Finance, 1. https://doi.org/10.1007/978-981-13-3203-6.

Unegbu, A. (2014). Theories of Accounting: Evolution y Developments, Income-Determination and Diversities in Use, 5(19), 1–16.

Vinnari, E., y Laine, M. (2017). The moral mechanism of counter accounts: The case of industrial animal production. Accounting, Organizations and Society, 57, 1–17. https://doi.org/10.1016/j.aos.2017.01.002.

Walker, S. (2017). Accountants and the pursuit of the national interest: A study of role conflict during the First World War. Critical Perspectives on Accounting, 47(2016), 8–25. https://doi.org/10.1016/j.cpa.2017.01.001.

West, A. (2017). The ethics of professional accountants: an Aristotelian perspective. Accounting, Auditing and Accountability Journal, 30(2), 328–351. https://doi.org/10.1108/AAAJ-09-2015-2233.

Wyatt, A. (2003). Accounting professionalism—they just don’t get it. Accounting Horizons, 67(6), 14–21.

Yetmar, S., y Eastman, K. (2013). Practitioners’ Ethical Sensitivity : Empirical A Model and, 26(4), 271–288.

Yoo, T., y Nam, G. (2015). An expanded accounting framework for sustainable growth: Focus on the relationship between a focal firm and its stakeholders. SAJEMS, 18, 366–379.

Zhu, W., y Wang, Z. (2018). The Collaborative Networks and Thematic Trends of Research on Purchasing and Supply Management for Environmental Sustainability : A Bibliometric Review. Sustainability, 10(5), 2–28. https://doi.org/10.3390/su10051510.