Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017

The 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 publicati...

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Autores:
Fuentes Doria, Deivi David
Toscano-Hernández, Anibal
Murillo Vanegas, Valentina
Pérez Vásquez, Manuel Antonio
Jiménez Díaz, Alex
Tipo de recurso:
Article of journal
Fecha de publicación:
2019
Institución:
Corporación Universidad de la Costa
Repositorio:
REDICUC - Repositorio CUC
Idioma:
spa
OAI Identifier:
oai:repositorio.cuc.edu.co:11323/6307
Acceso en línea:
https://hdl.handle.net/11323/6307
https://doi.org/10.17981/econcuc.41.1.2020.Org.2
https://repositorio.cuc.edu.co/
Palabra clave:
Bibliometric análisis
Sustainability
Environmental accounting
Análisis bibliométrico
Sostenibilidad
Contabilidad ambiental
Rights
openAccess
License
CC0 1.0 Universal
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repository_id_str
dc.title.spa.fl_str_mv Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
dc.title.translated.spa.fl_str_mv Sustainability and environmental accounting: Bibliometric analysis and documentary review of scientific research in the 2013-2017 period
title Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
spellingShingle Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
Bibliometric análisis
Sustainability
Environmental accounting
Análisis bibliométrico
Sostenibilidad
Contabilidad ambiental
title_short Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
title_full Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
title_fullStr Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
title_full_unstemmed Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
title_sort Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
dc.creator.fl_str_mv Fuentes Doria, Deivi David
Toscano-Hernández, Anibal
Murillo Vanegas, Valentina
Pérez Vásquez, Manuel Antonio
Jiménez Díaz, Alex
dc.contributor.author.spa.fl_str_mv Fuentes Doria, Deivi David
Toscano-Hernández, Anibal
Murillo Vanegas, Valentina
Pérez Vásquez, Manuel Antonio
Jiménez Díaz, Alex
dc.subject.spa.fl_str_mv Bibliometric análisis
Sustainability
Environmental accounting
Análisis bibliométrico
Sostenibilidad
Contabilidad ambiental
topic Bibliometric análisis
Sustainability
Environmental accounting
Análisis bibliométrico
Sostenibilidad
Contabilidad ambiental
description The 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.
publishDate 2019
dc.date.issued.none.fl_str_mv 2019-12-09
dc.date.accessioned.none.fl_str_mv 2020-05-28T21:17:43Z
dc.date.available.none.fl_str_mv 2020-05-28T21:17:43Z
dc.type.spa.fl_str_mv Artículo de revista
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dc.identifier.citation.spa.fl_str_mv Fuentes 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.2
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dc.identifier.doi.spa.fl_str_mv 10.17981/econcuc.41.1.2020.Org.2
dc.identifier.eissn.spa.fl_str_mv 2382-3860
dc.identifier.instname.spa.fl_str_mv Corporación Universidad de la Costa
dc.identifier.pissn.spa.fl_str_mv 0120-3932
dc.identifier.reponame.spa.fl_str_mv REDICUC - Repositorio CUC
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identifier_str_mv Fuentes 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.2
0120-3932, 2382-3860 electrónico
10.17981/econcuc.41.1.2020.Org.2
2382-3860
Corporación Universidad de la Costa
0120-3932
REDICUC - Repositorio CUC
url https://hdl.handle.net/11323/6307
https://doi.org/10.17981/econcuc.41.1.2020.Org.2
https://repositorio.cuc.edu.co/
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.ispartofseries.spa.fl_str_mv ECONÓMICAS CUC; Vol. 41, Núm. 1 (2020)
dc.relation.ispartofjournal.spa.fl_str_mv ECONÓMICAS CUC
ECONÓMICAS CUC
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Almeida, C. M. V. B., Bonilla, S. H., Giannetti, B. F., & Huisingh, D. (2013). Cleaner Production initiatives and challenges for a sustainable world: An introduction to this special volume. Journal of Cleaner Production, 47, 1–10. https://doi.org/10.1016/j.jclepro.2013.03.010
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spelling Fuentes Doria, Deivi DavidToscano-Hernández, AnibalMurillo Vanegas, ValentinaPérez Vásquez, Manuel AntonioJiménez Díaz, Alex2020-05-28T21:17:43Z2020-05-28T21:17:43Z2019-12-09Fuentes 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.20120-3932, 2382-3860 electrónicohttps://hdl.handle.net/11323/6307https://doi.org/10.17981/econcuc.41.1.2020.Org.210.17981/econcuc.41.1.2020.Org.22382-3860Corporación Universidad de la Costa0120-3932REDICUC - Repositorio CUChttps://repositorio.cuc.edu.co/The 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.El 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.Fuentes Doria, Deivi David-will be generated-orcid-0000-0002-8798-7156-600Toscano-Hernández, Anibal-will be generated-orcid-0000-0002-5064-4280-600Murillo Vanegas, Valentina-will be generated-orcid-0000-0001-6293-7294-600perez vasquez, manuel antonio-will be generated-orcid-0000-0003-3234-6260-600Jiménez Díaz, Alexapplication/pdfspaCorporación Universidad de la CostaECONÓMICAS CUC; Vol. 41, Núm. 1 (2020)ECONÓMICAS CUCECONÓMICAS CUCAlmeida, C. M. V. B., Agostinho, F., Giannetti, B. F., & Huisingh, D. (2015). Integrating cleaner production into sustainability strategies: An introduction to this special volume. Journal of Cleaner Production, 96, 1–9. https://doi.org/10.1016/j.jclepro.2014.11.083Almeida, C. M. V. B., Bonilla, S. H., Giannetti, B. 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IOP Conference Series: Materials Science and Engineering, 469(1). https://doi.org/10.1088/1757-899X/469/1/012015141Revista Económicas CUCCC0 1.0 Universalhttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2ECONÓMICAS CUChttps://revistascientificas.cuc.edu.co/economicascuc/article/view/2661Bibliometric análisisSustainabilityEnvironmental accountingAnálisis bibliométricoSostenibilidadContabilidad ambientalSostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017Sustainability and environmental accounting: Bibliometric analysis and documentary review of scientific research in the 2013-2017 periodArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/acceptedVersionPublicationORIGINALSostenibilidad y contabilidad ambiental. 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