Contabilidad crítica. Una revisión bibliométrica de las investigaciones
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9573Palabras clave:
contabilidad, contabilidad crítica, profesión contableResumen
La producción académica enfocada a los asuntos de contabilidad crítica ha ido integrando múltiples situaciones que destacan la importancia de estudios e investigaciones cualitativas en contabilidad. Por ello, este artículo desarrolló una revisión bibliométrica sobre contabilidad crítica, que le permitió clasificar la producción científica hallada en la base de datos Scopus. De acuerdo con los criterios de búsqueda se analizaron 71 textos, los cuales se clasificaron por tipo de documento: empírico, estudio de caso, revisión y reflexión; después se filtró por área temática: investigación, historia, profesión y educación. Los resultados indican que gran parte de las publicaciones son abordadas a partir de una tipología empírica, mostrando orientaciones críticas basadas en múltiples discusiones de la profesión; esto evidencia las diferentes tensiones que actualmente enfrenta el campo contable en torno a la economía, lo social, la digitalización, el ejercicio profesional, los aspectos teóricos y científicos.
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