Capítulo 4. Oportunidades para la investigación contable en Colombia

This textbook is a research guide for postgraduate students, research methodology professors, career researchers, research groups and research centers in business, administration, marketing and accounting, whose main goal is to clarify the themes and methods used by the international scientific community in these fields of knowledge. The chapters are divided based on systematic literature reviews and bibliometrics, obtained from recent high-impact publications included in Scopus and the Web of Science. Generally speaking, the results show that: i) high-impact literature is produced in the United States, the United Kingdom, and Germany; ii) there are various areas of analysis, problematic areas and fields of application for research in these areas of interest; iii) although organizations are the focus of research in these areas, recently, the emphasis has been put on their relationship with the national and international environment and in studying people within this field; iv) the economic theory continues to be valid as cornerstone of impact literature in the aforementioned fields.