The Importance of Research in the Face of New Economic-Accounting Dynamics: A Review of Academic Content

Romero-Carazas, Rafael ^[1] ; Espiritu-Martinez, Antony Paul ^[5] ; Velarde-Tejada, Milusca Jaqueline ^[2] ; Bernedo-Moreira, David Hugo ^[3] ; Torres-Sánchez, Julio Alberto ^[4] ; Vela-Quico, David Fidel ^[6]
1. [1] Universidad Nacional de Moquegua
  
  Universidad Nacional de Moquegua
  
  Moquegua, Perú
2. [2] Universidad Tecnológica del Perú
  
  Universidad Tecnológica del Perú
  
  Perú
3. [3] Universidad Peruana Unión
  
  Universidad Peruana Unión
  
  Perú
4. [4] Universidad Católica de Santa María
  
  Universidad Católica de Santa María
  
  Arequipa, Perú
5. [5] Universidad Nacional Autónoma Altoandina de Tarma. Junín. Perú.
6. [6] Universidad Nacional de San Agustín de Arequipa. Arequipa. Perú.
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Localización: Management: (Montevideo), ISSN-e 3046-4048, Vol. 2, Nº. 0, 2024 (Ejemplar dedicado a: Management (Montevideo))
Idioma: inglés
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Resumen
- The aim of this study was to perform a content analysis of Scopus on the importance of research on economic-accounting trends using bibliometric methods, between 2000 and 2024. Information from 826 documents selected from Scopus during the years 2000 and 2024 was analyzed. The indicators were acquired from the selected papers using English keywords (economic-accounting AND trends AND importance AND research). According to the results from 2019 to 2023, there was a peak in scientific production (n=372; 45 %). Moreover, of all the countries evaluated, the United States ranked first (16,6 %; n=172), the source Journal of Cleaner Production had 9 papers published with 625 citations, while Schaltegger, S. was the author with the highest number of citations (47; n=3 publications). In conclusion, since 2004 there has been an exponential growth in the number of research on the importance of economic-accounting trends, with 71 % of articles published, mainly in the area of business, management and accounting (22 %), highlighting the relevance of the topic in relation to the institutions involved, the collaboration of authors and the accessibility of bibliographic sources. These results indicate the existence of a new generation of scientists making significant contributions that will support future studies.