IDEAS home Printed from https://ideas.repec.org/a/lap/proyec/35.html
   My bibliography  Save this article

Un inventario sobre los estudios de ética contable en Colombia

Author

Listed:
  • María Victoria Agudelo Vargas

    (Universidad Católica Luis Amigó, Colombia.)

  • Candy Lorena Chamorro González

    (Universidad Católica Luis Amigó, 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

Suggested Citation

  • María Victoria Agudelo Vargas & Candy Lorena Chamorro González, 2024. "Un inventario sobre los estudios de ética contable en Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 18, pages 19-32, May-Octob.
    • Handle: RePEc:lap:proyec:35
    DOI: https://doi.org/10.24215/26185474e029
    as

    Download full text from publisher

    File URL: https://revistas.unlp.edu.ar/proyecciones/article/view/15176
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.24215/26185474e029?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lap:proyec:35. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gisela Büechele (email available below). General contact details of provider: https://edirc.repec.org/data/ounlpar.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.