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dc.creatorFuentes Doria, Deivi David
dc.creatorToscano-Hernández, Anibal
dc.creatorMurillo Vanegas, Valentina
dc.creatorperez vasquez, manuel antonio
dc.creatorJiménez Díaz, Alex
dc.date.accessioned2020-05-28T21:17:43Z
dc.date.available2020-05-28T21:17:43Z
dc.date.issued2019-12-09
dc.identifier.citationFuentes Doria, D., Toscano Hernández, A., Murillo Vanegas, V., Pérez Vásquez, M., & Jiménez Díaz, A. (2019). Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017. ECONÓMICAS CUC, 41(1). https://doi.org/10.17981/econcuc.41.1.2020.Org.2spa
dc.identifier.issn0120-3932, 2382-3860 electrónico
dc.identifier.urihttps://hdl.handle.net/11323/6307
dc.description.abstractThe work aims to describe the main bibliographic characteristics of world scientific production related to sustainability and environmental accounting (hereinafter CA) in the fields of administration, business and accounting, based on a descriptive analysis of the quantitative evolution of publications , methodological approaches, study units, thematic clusters, countries, main authors and scientific journals with related publications. The methodology corresponds to a descriptive documentary study, reflective of literature, based on the publications of Scopus indexed scientific documents by Elsevier and the use of VOSviewer software. The texts were selected based on various criteria including as keywords "sustainability" and "environment accounting", limitedin the field of "Business, Management and Accounting", during the period between 2013 and 2017. The results identified 66 texts, identifying how the years with the highest number of publications correspond to 2013 with 25.8% and 2017 with 19.7% of the total documents. Likewise, the research approaches applied in the field of sustainability and CA are oriented from the qualitative paradigm with 64%, and quantitative 33%. The types of studies, with greater application are exploratory investigations with 70%,descriptive 20% and correlational with 8%. Regarding the units studied, the documents are focused from research in companies, with 68%, distributed in 77% large companies and 33% small and medium. The most relevant sectors focus on the tertiary sector with 44%, secondary 33% and primary 3%; The countries with the highest number of studies are the United States, United Kingdom, Australia and Italy. Finally, the limitations of the study focus on the methodological strategy proposed by the author, taking intoaccount a single Scopus database. There are some studies that generate contributions without being indexed in the database.eng
dc.description.abstractEl trabajo tiene como objetivo describir las principales características bibliográficas de la producción científica mundial relacionada con la sostenibilidad y contabilidad ambiental (en adelante CA) en los campos de administración, negocios y contabilidad, a partir de un análisis descriptivo de la evolución cuantitativa de las publicaciones, enfoques metodológicos, unidades de estudios, clústeres temáticos, países, principales autores y revistas científicas con publicaciones relacionadas. La metodología corresponde a un estudio documental descriptivo, reflexivo de literatura, sustentado en las publicaciones de documentos científicos indexados Scopus de Elsevier y la utilización del software VOSviewer. Los textos fueron seleccionados a partir de diversos criterios incluyendo como palabras claves "sustainability" y "environment accounting", limitados en el campo de “Negocios, Gestión y Contabilidad”, durante el periodo comprendido entre los años 2013 y 2017. Los resultados identificaron 66 textos, identificando como los años con mayor número de publicaciones corresponden a 2013 con el 25.8% y 2017 con el 19.7% del total de documentos. Asimismo, los enfoques investigativos aplicados en el campo de sostenibilidad y CA están orientados desde el paradigma cualitativos con un 64%, y cuantitativo 33%. Los tipos de estudios, con mayor aplicación se encuentran las investigaciones exploratorias con 70%, descriptivos 20% y correlacionales con el 8%. Respecto a las unidades estudiadas, los documentos están enfocados desde investigaciones en las empresas, con un 68%, distribuidas en 77% grandes empresas y 33% pequeñas y medianas. Los sectores con mayor relevancia se centran en el sector terciario con un 44%, secundario 33% y primario 3%; Los países con mayor número de estudios se destacan Estados Unidos, Reino Unido, Australia e Italia. Finalmente, las limitaciones del estudio se centran en la estrategia metodológica propuesta por el autor, al tener en cuenta una sola base de datos Scopus. existiendo algunos estudios que genera aportes sin estar indexada en la base de dato.spa
dc.format.mimetypeapplication/pdf
dc.language.isospaspa
dc.publisherCorporación Universidad de la Costaspa
dc.relation.ispartofseriesECONÓMICAS CUC; Vol. 41, Núm. 1 (2020)
dc.rightsCC0 1.0 Universal*
dc.rights.urihttp://creativecommons.org/publicdomain/zero/1.0/*
dc.sourceECONÓMICAS CUCspa
dc.subjectBibliometric análisisspa
dc.subjectSustainabilityspa
dc.subjectEnvironmental accountingspa
dc.subjectAnálisis bibliométricospa
dc.subjectSostenibilidadspa
dc.subjectContabilidad ambientalspa
dc.titleSostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017spa
dc.title.alternativeSustainability and environmental accounting: Bibliometric analysis and documentary review of scientific research in the 2013-2017 periodspa
dc.typeArticlespa
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dc.source.urlhttps://revistascientificas.cuc.edu.co/economicascuc/article/view/2661
dc.rights.accessrightsinfo:eu-repo/semantics/openAccessspa
dc.identifier.doihttps://doi.org/10.17981/econcuc.41.1.2020.Org.2
dc.identifier.eissn2382-3860
dc.identifier.pissn0120-3932
dc.type.hasversioninfo:eu-repo/semantics/publishedVersionspa


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