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

Autores/as

Deivi-David Fuentes-Doria Universidad Pontificia Bolivariana https://orcid.org/0000-0002-0699-286X
Aníbal-Enrique Toscano-Hernández Universidad del Sinú https://orcid.org/0000-0002-5064-4280
José-Luis Díaz-Ballesteros Universidad Pontificia Bolivariana https://orcid.org/0000-0002-8296-7156
Yelena Escudero-Garrido Universidad Cooperativa de Colombia https://orcid.org/0000-0001-8972-7019

DOI:

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

Palabras clave:

ética, sostenibilidad, contabilidad y conductas éticas

Resumen

El trabajo tuvo como objetivo analizar las principales características bibliográficas de la producción científica mundial relacionada con ética y sostenibilidad en la gestión contable, a partir de un análisis descriptivo de la evolución cuantitativa de las publicaciones, citaciones, redes de colaboración internacional, productividad de los principales autores y términos frecuentes en las publicaciones científicas. Se realizó un análisis documental sustentado en el uso de herramientas de análisis bibliométricas, con base en información de publicaciones de revistas científicas indexadas en Web Of Science (WOS) y la utilización del software conocido como VOSviewer que facilita la visualización de mapas bibliométricos. Esta metodología de investigación, incluida en el campo de meta-estudios reflexivos de literatura, permitiendo obtener una visión general de las tendencias de las investigaciones científicas relacionadas con ética y sostenibilidad. En efecto, el estudio informa sobre las principales redes de colaboración y los clústeres temáticos de la producción científica a partir de la exploración de literatura académica disponible en WOS. Los resultados identifican 98 documentos científicos entre los periodos 2009-2018 que acumulan un total de 3.020 citaciones, entre los que se destacan dos publicaciones que registran la mayor visibilidad por el número de citaciones: 1) Stakeholder Theory: The State of the Art (Parmar et al., 2010) y 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). Asimismo, se estableció que la revista con mayor visibilidad es Academy of Management Annals, de Estados Unidos, en la cual se abordan temas de administración y economía. En relación con las futuras líneas de estudios se tienen: Sostenibilidad empresarial, Ética y trasformación organizacional y visión social ética. Las limitaciones del estudio se centran en la estrategia metodológica propuesta por los autores, al restringir la búsqueda y selección de publicaciones relacionadas a una sola base de datos WOS, dada la posibilidad de que existan ciertos estudios con valiosos aportes sin estar indexadas en esta base de datos.

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