Ética y sostenibilidad en la gestión contable: Un análisis documental en el contexto Mundial en los periodos 2009-2018

The aim of this work is to analyze the main bibliographic characteristics of the world’s scientific production related to ethics and sustainability in accounting management, from a descriptive analysis of the quantitative evolution of publications, citations, international collaboration networks, productivity of main authors and frequent terms in scientific publications. A documentary analysis was carried out supported on the use of bibliometric analysis tools, and based on information on publications of scientific journals indexed on Web of Science (WOS) and the use of the VOSviewer software which enables visualization of bibliometric maps. This research methodology, included in the field of meta-reflexive studies of literature, allows to obtain a general view of the trends in scientific research related to ethics and sustainability. In fact, the study informs on the main collaboration networks and thematic clusters of scientific production from the exploration of academic literature available on WOS. The results identify 98 scientific documents during the period 2009-2018 which accumulate a total of 3,020 citations, among which two publications stand out which exhibit the greatest visibility by number of citations: 1) Stakeholder Theory: The State of the Art (Parmar et al., 2010) and 2) Sustainability in mining, minerals and energy: new processes, pathways and human interactions for a cautiously optimistic future (Moran, CJ; Lodhia, S; Kunz, NC; Huisingh, D, 2014). Likewise, it was established that the journal with the greatest visibility is Academy of Management Annals, of the United States, which addresses business and economics topics. Some future lines of research are: business sustainability; ethics and organizational transformation and ethical social vision. The study limitations are centered on the methodologic strategy proposed by the authors, for limiting the search and selection of related publications to a single data base (WOS), given the possibility that there exist some studies with valuable contributions not indexed on this data base.