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Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico

Author

Listed:
  • Lucia Palacios-Moya
  • María Camila Bermeo-Giraldo
  • Daniel Grajales-Gaviria
  • Alejandro Valencia-Arias

Abstract

El fraude ha sido un gran mal para las economías, la sociedad y las empresas, dada la inestabilidad e impacto que genera. Este estudio tuvo como objetivo analizar la evolución de la producción científica sobre el fraude contable en las organizaciones, a partir de un estudio bibliométrico para el análisis de tendencias. Se identificaron 246 publicaciones científicas en el periodo 1978-2019 y 394 autores. Los resultados comprueban el interés investigativo existente en el tema, senalan como tendencias temáticas la administración, la auditoría, el gobierno corporativo y la corrupción, y el riesgo se postula como la principal temática emergente. Sugieren, además, direcciones futuras para los investigadores y aportes al desarrollo investigativo del campo de conocimiento en cuestión.

Suggested Citation

  • Lucia Palacios-Moya & María Camila Bermeo-Giraldo & Daniel Grajales-Gaviria & Alejandro Valencia-Arias, 2021. "Evolución de la producción científica sobre el fraude contable en las organizaciones: análisis bibliométrico," Estudios Gerenciales, Universidad Icesi, vol. 37(160), pages 492-505, August.
    • Handle: RePEc:col:000129:019532
    DOI: 10.18046/j.estger.2021.160.4000
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    More about this item

    Keywords

    fraude; control interno; contabilidad; organización;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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