The Journal Contaduria Universidad de Antioquia: 40 years of publications on Colombian and Ibero-American accounting research

被引:0
|
作者
Andres Correa-Garcia, Jaime [1 ]
Andres Correa-Mejia, Diego [1 ]
Ceballos-Garcia, Daniel [1 ]
机构
[1] Univ Antioquia, Antioquia, Colombia
来源
关键词
Contaduria Universidad de Antioquia; epistemology; accounting research; accounting and finance; accounting education;
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
The Journal Contaduria Universidad de Antioquia is commemorating its 40th anniversary as a means of disseminating accounting research and thought in Colombia and Ibero-America. This paper aims to provide a synthesized review of the works that have been published throughout this time. Based on an inventory of the 577 published articles, a taxonomy has been constructed in the major areas of the accounting discipline; the central themes and their evolution, authors' institutional affiliation and gender, as well as citation impact, have been established as analysis categories. The findings reveal that the fields of epistemology, accounting theory, research and history, accounting and finance, and accounting education have prevailed, representing 63% of the published texts. This demonstrates the journal's relevance for accounting thought since the majority of these papers are reflective and qualitative in nature. The analysis shows some declining topics, notably in the last five years, while others have appeared as a natural expression of the accounting discipline's development. This paper provides the academic community with a reference text that characterizes the accounting research tradition and, based on this analysis, presents some research perspectives for the near future.
引用
收藏
页码:295 / 318
页数:24
相关论文
共 26 条