Abstract
Due to the proliferation of scientific production, bibliometric science is used as a tool for the quantification, grouping and evolutionary evaluation of all documented information. The purpose of this research is to provide a detailed analysis of the composition of the Scopus platform, during the period 2012-2016, regarding publications related to Accounting. A relationship between qualitative variables of articles applied to companies and the economy is explained and analyzed. The results show a decrease in the amount of publications over the years of the study. The United Kingdom is exhibited as the country with the highest number of articles and an outstanding application of a theoretical, bibliographic and perceptions approach. Journals stipulate different approaches in their studies; however, General Accounting leads these approaches. Based on this information, further research on specific accounting application issues is recommended, not just related to general accounting, and that these publications are in English in line with global trends.
| Translated title of the contribution | Análisis de la Producción Científica Contable Aplicada a la Empresa y Economía de Scopus |
|---|---|
| Original language | English (US) |
| Pages (from-to) | 1-14 |
| Number of pages | 14 |
| Journal | Open Science Journal |
| Volume | 5 |
| Issue number | 5 |
| DOIs | |
| State | Published - 30 Jun 2020 |
Keywords
- Accounting
- Bibliometrics
- General accounting
- Scientific production
- Scopus.
CACES Knowledge Areas
- 114A Accounting and Auditing