Template-Type: ReDIF-Article 1.0
Author-Name: María Victoria Agudelo Vargas
Author-Workplace-Name: Universidad Católica Luis Amigó, Colombia.
Author-Name: Candy Lorena Chamorro González
Author-Workplace-Name: Universidad Católica Luis Amigó, Colombia.
Title: Un inventario sobre los estudios de ética contable en Colombia
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
Classification-JEL: M41-M49
Keywords: ethics in accounting-accounting research-accounting.
Journal: Proyecciones
Pages: 19-32
Issue: 18
Number: 3
Year: 2024
Month: May-October
DOI:https://doi.org/10.24215/26185474e029
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/15176
File-Format: Application/pdf
Handle: RePEc:lap:proyec:35