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

Auteurs-es

Deivi-David Fuentes-Doria Université Pontificale Bolivarienne https://orcid.org/0000-0002-0699-286X
Aníbal-Enrique Toscano-Hernández Université de Sinú https://orcid.org/0000-0002-5064-4280
José-Luis Díaz-Ballesteros Université Pontificale Bolivarienne https://orcid.org/0000-0002-8296-7156
Yelena Escudero-Garrido Université Coopérative de Colombie https://orcid.org/0000-0001-8972-7019

DOI :

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

Mots-clés :

éthique, soutenabilité, comptabilité et comportements éthiques

Résumé

Ce travail-ci a eu pour but d’analyser les principales caractéristiques blibliographiques dans la production scientifique mondiale liée à l’étique et à la soutenabilité dans la gestion comptable, basé sur une analyse descriptive de l’évolution quantitative des publications, citations, réseaux de collaboration internationale, productivité des auteurs les plus importants et termes fréquents des publications scientifiques. Une analyse documentaire a été mise en place basée sur l’usage des outils d’analyse bibliometriques, en tenant compte des informations des revues scientifiques indexées dans le Web Of Science (WOS) et l’utilisation du software VOSviewer. Celui-ci permet de visualiser des cartes bibliométriques. Cette méthode de recherche – inclue dans le domaine des meta-études refléxif de littérature - permet d’obtenir une vision générale de tendences des recherches scientifiques liées à l’étique et à la soutenabilité. En effet, cette étude rend compte des principaux réseaux de collaboration et les clusters thématiques de la production scientifique à partir de l’exploration d’un partie de la littérature académique disponible sur WOS. A partir des résultats, 98 documents scientifiques ont été identifiés pour les périodes 2009- 2018, comportant un total de 3.020 citations. Parmi ceux-ci, deux publications sont soulignées car elles recensent la plus grande visibilité grâce à la quantité de citations: 1) Stakeholder Theory: The State of the Art (Parmar et al., 2010) et 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). Il a aussi été établi que la revue la plus visible est l’Academy of Management Annals, des États-Unis. Cette revue porte sur des sujets d’administration et d’économie. Par rapport aux futurs lignes d’étude, celles-ci porteront sur: soutenabilité de l’entreprise, éthique et transformation de l’organisation, ainsi que vision sociale éthique. Les limitations de l’étude se concentrent sur la stratégie méthodologique proposée par les auteurs car elle limite la recherche et selection des publications liées à une seule base de données WOS, puisqu’il se peut qu’il existe certains études importantes qui ne se trouvent pas indexées dans la base de données WOS. éthique, soutenabilité, comptabilité et comportements éthiques

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