Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)

Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)

En este documento se analizan las publicaciones en torno a la temática de contabi­lidad y género en la base de datos académica Scopus durante los años 2021 y 2022 (hasta octubre). Esta investigación de corte cuantitativo desarrolla una revisión bibliométrica, para identificar las tendencias y problemáticas que están abordando los y las investigadores(as) contables en este campo de investigación emergente, considerando que con estos estudios se entrega información valiosa para futuras investigaciones. Los indicadores usados evidencian que hay un aumento en la can­tidad de publicaciones en el período de estudio, y que no son solo las mujeres las que se interesan y quienes deciden indagar en el área, sino también los hombres que desean aportar... Ver más

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1657-7175

2619-4899

Chamorro González, Candy

Restrepo Quintero, Katherine

Arancibia Arias, Andrés

UNIVERSIDAD EXTERNADO DE COLOMBIA

10.18601/16577175.n33.07

2023-11-28

133

169

Colombia

contabilidad

género,

género en contabilidad,

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spelling Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
Mubako, G., Bagchi, K., Udo, G., & Marinovic, M. (2021). “Personal values and ethical behavior in accounting students”, Journal of Business Ethics, 174(1), 161-176. https:// doi.org/10.1007/s10551-020-04606-1.
Méndez, C. (2000). Metodología Guía para elaborar diseños de investigación en ciencias económicas, contables y administrativas, McGraw-Hill.
Miglietti, C. (2021). “Student performance in accounting courses: Do bonus points mo¬tivate performance?”, Journal of Education for Business, 96(4), 237-242. https://doi. org/10.1080/08832323.2020.1812486.
Mingaleva, Z., & Shironina, E. (2021). “Gender aspects of digital workplace transfor¬mation”, Journal Women’s Entrepreneurship and Education, (1-2), 1-17. https://doi. org/10.28934/jwee21.12.pp1-17.
Mishra, A., & Agrawal, A. (2022). “Investigating report cards to predict the academic performance of new mba students”, Indian Journal of Management, 15(3), 8-23. http://dx.doi.org/10.17010/pijom%2F2022%2Fv15i3%2F168846.
Mohd Ghazali, N. A. (2021). “Factors influencing ethical judgements of accounting practitioners: Some Malaysian evidence”, International Journal of Social Economics, 48(3), 384-398. https://doi.org/10.1108/IJSE-07-2020-0473.
Monteiro, A. P., Cepêda, C., & Silva, A. (2021). “Linking decision and utility theories to financial information usefulness and company performance: A study applied to Portuguese’s certified accountants”, Accounting, 7(6), 1395-1406. https://growings¬cience.com/ac/Vol7/ac_2021_81.pdf.
Nabil, B., Srouji, A., & Abu Zer, A. (2022). “Gender stereotyping in accounting education, why few female students choose accounting”, Journal of Education for Business, 97(8), 542-554. https://doi.org/10.1080/08832323.2021.2005512.
Martínez-Labrín, S., & Bivort-Urrutia, B. (2014). “Procesos de producción de subjetividad de género en el trabajo académico: tiempos y espacios desde cuerpos femeninos”, Psicoperspectivas, 13(1), 15-22. https://dx.doi.org/10.5027/psicoperspectivas-Vol13- Issue1-fulltext-334.
Ndaba, Z., Mitchell, C., & Ngxola, N. (2022). “Nonkululeko gobodo: A challenger challenged”, Emerald Emerging Markets Case Studies, 12(3), 1-23. https://doi. org/10.1108/EEMCS-09-2021-0303.
Nehme, R., AlKhoury, C., & Alharbi, A. (2022). “Stimulants of behavioural change: Accounting education schism and gender”, Accounting Research Journal, 35(5), 698-720. doi: 10.1108/ARJ-05-2021-0145.
Nsor-Ambala, R. (2022). “The impact of collaborative learning approaches on assessment outcomes in an accounting theory class”, Accounting Education, 31(1), 1-38. https:// doi.org/10.1080/09639284.2021.1944232.
Ogharanduku, B. E., Jackson, W. J., & Paterson, A. S. (2021). “Beautiful swan, or ugly duckling? the attempt to reduce gender inequality by the society of women ac¬countants of Nigeria”, Critical Perspectives on Accounting, 79, 102245. https://doi. org/10.1016/j.cpa.2020.102245.
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Ospina-Delgado, J. E., García-Benau, M. A., & Zorio-Grima, A. (2021). “Learning ifrs through mooc: Student and graduate perceptions”, Accounting Education, 30(5), 451-471. https://doi.org/10.1080/09639284.2021.1925131.
Medeiros, K. E., Griffith, J. A., Shipe, S. D., Crayne, M. P., Campagna, R., & McIntosh, T. (2022). “Minding the ($500,000) gap: Accounting for the gender-driven gap in executive severance agreements”, Journal of Business and Psychology, 37(5), 1065- 1077. https://doi.org/10.1007/s10869-021-09785-w.
Mardawi, Z., Seguí-Mas, E., & Tormo-Carbó, G. (2021). “Rethinking the accounting ethics education research in the post-covid-19 context”,Cogent Business and Ma-nagement, 8(1) https://doi.org/10.1080/23311975.2021.1984627.
Ramos López, A., Barbera, E., & Sarrió Catalá, M. (2003). “Mujeres directivas, espacio de poder y relaciones de género”, The UB Journal of Psychology, 34(2), 267-278. https://doi.org/10.1344/%25x.
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Haynes, K. (2017). “Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender”, Critical Perspectives on Accounting, 43, 110-124. https://doi.org/10.1016/j.cpa.2016.06.004.
Hronsky, J. J., Burrows, G. H., & Cobbin, P. E. (2015). “A fine education but no ‘blues¬tocking’: Harriett Amies, pioneer female accounting professional”, Accounting History, 20(2), 118–137. https://doi.org/10.1177/1032373215574032.
Huikku, J., Myllymäki, E., & Ojala, H. (2022). “Gender differences in the first course in accounting: An achievement goal approach”, The British Accounting Review, 54(3) https://doi.org/10.1016/j.bar.2022.101081.
Jeacle, I. (2022). “The gendered nature of valuation: Valuing life in the titanic compen¬sation claims process”, Accounting, Organizations and Society, 99, 101309. https:// doi.org/10.1016/j.aos.2021.101309.
Joyce, Y., & Walker, S. P. (2015). “Gender essentialism and occupational segregation in insolvency practice”, Accounting, Organizations and Society, 40, 41-60. https://doi. org/10.1016/j.aos.2014.12.001.
Khalifa, R., & Scarparo, S. (2021). “Gender responsive budgeting: A tool for gender equality”, Critical Perspectives on Accounting, 79, 102183. https://doi.org/10.1016/j. cpa.2020.102183.
Knight, M. E., & Taylor, R. M. (2021). “A word of caution to students: Public accountant perceptions of alternative work arrangements”, Issues in Accounting Education, 36(3), 29-47. https://doi.org/10.2308/ISSUES-2020-022.
Lucchese, M., Di Carlo, F., Aversano, N., & Sannino, G. (2022). “Gender reporting guidelines in Italian public universities for assessing sdg 5 in the international context”, Administrative Sciences, 12(2) https://doi.org/10.3390/admsci12020045.
Kokot-Blamey, P. (2021). “Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK”, Accounting, Organizations and Society, 93, 101255. https://doi.org/10.1016/j.aos.2021.101255.
Komori, N. (2008), “Towards the feminization of accounting practice: Lessons from the ex¬periences of Japanese women in the accounting profession”, Accounting, Auditing & Accountability Journal, 21(4), 507-538. https://doi.org/10.1108/09513570810872905.
Krasodomska, J., & Godawska, J. (2021). “E-learning in accounting education: The influence of students’ characteristics on their engagement and performance”, Ac¬counting Education, 30(1), 22-41. https://doi.org/10.1080/09639284.2020.1867874.
Krieg, K. S., & Lyon, S. C. (2021). “Gender differences in preferences for income tax refunds”, Economics Bulletin, 41(3), 1727-1740. http://www.accessecon.com/Pubs/ EB/2021/Volume41/EB-21-V41-I3-P148.pdf.
Lim-u-sanno, K., & Wiroonratch, B. (2022). “Accountancy career success with professional competency-based, the international accounting education standards: Evidence in Thailand”, International Journal of Economics and Finance Studies, 14(2), 53-75. https://sobiad.org/menuscript/index.php/ijefs/article/download/1114/169.
Liu, Y., Lu, H., & Veenstra, K. (2022). “Beauty and accounting academic career”, Journal of Accounting, Auditing and Finance, 0(0).https://doi.org/10.1177/0148558X221115115.
Ramadhan, S. S., (2021). “Forensic accounting education in Bahrain: Academicians’ perceptions”, Universal Journal of Accounting and Finance, 9(5), 895-907. https:// www.hrpub.org/download/20210930/UJAF1-12223032.pdf.
Restrepo Quintero, K., Chamorro González, C., Oviedo, E., & Cuadra Palma, N. (2022). “Construyendo la historia entre mujeres contables. Sin brechas a través del mento¬ring”, Revista Visión Contable, (25), 118–136. https://doi.org/10.24142/rvc.n25a6.
Goodacre, A., Gaunt, C., & Henry, D. (2021). “Publication records of Australian accoun¬ting and finance faculty promoted to full professor, set within an international con¬text”, Accounting and Finance, 61(2), 3089-3133. https://doi.org/10.1111/acfi.12695.
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Willows, G. D., & October, C. (2021). “Perceptions of retirement savings: Through the lens of black AmaXhosa women in south Africa”, Critical Perspectives on Accounting, 90, 102382. https://doi.org/10.1016/j.cpa.2021.102382.
Wittbom, E. E., & Häyrén, A. I. (2021). “Post-npm gender accounting-can public value management enhance gender mainstreaming?”, Public Money and Management, 41(7), 507-515. https://doi.org/10.1080/09540962.2021.1929432.
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Facultad de Contaduría Pública
Almer, E. D., Harris, M. K., Higgs, J. L., & Rakestraw, J. R. (2022). “Gender equity in public accounting: Evidence from single audit partner and director engage¬ment leaders”, Journal of Accounting and Public Policy, 41(3), 10694. https://doi. org/10.1016/j.jaccpubpol.2022.106941.
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Apuntes Contables
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Aquel, S. S., & Cicerchia, L. (2011). “Alternativas vigentes en investigación contable: una introducción a su estudio”, SaberEs, (3), 15-26. https://doi.org/10.35305/s.v0i3.44.
text/html
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Artículo de revista
Núm. 33 , Año 2024 : Enero-Junio
33
contabilidad
género,
género en contabilidad,
Chamorro González, Candy
Restrepo Quintero, Katherine
Arancibia Arias, Andrés
En este documento se analizan las publicaciones en torno a la temática de contabi­lidad y género en la base de datos académica Scopus durante los años 2021 y 2022 (hasta octubre). Esta investigación de corte cuantitativo desarrolla una revisión bibliométrica, para identificar las tendencias y problemáticas que están abordando los y las investigadores(as) contables en este campo de investigación emergente, considerando que con estos estudios se entrega información valiosa para futuras investigaciones. Los indicadores usados evidencian que hay un aumento en la can­tidad de publicaciones en el período de estudio, y que no son solo las mujeres las que se interesan y quienes deciden indagar en el área, sino también los hombres que desean aportar a una discusión que traspasa los problemas del género femenino. En el top 10 de los países con más autores afiliados se destacan Estados Unidos (39 y 30), Reino Unido (18 y 10) y Australia (11 y 17), y en Sudamérica sobresale Brasil (5 y 3). Entre las afiliaciones institucionales con más investigadores e investigadoras que han publicado artículos de la relación del Género en Contabilidad se identifi­caron The North Carolina A&T State University de Estados Unidos (5 y 0), The University of the South Pacific Laucala Campus de Fiji (0 y 5), The University of Otago (4 y 3) y The Massey University (2 y 4), ambas de Nueva Zelanda. En cuanto a las editoriales se encontró que siguen vigentes Emerald Publishing Limi­ted, Elsevier y Routledge Taylor y Francis Group, y la revista académica en la que más publicaciones se hicieron fue Critical Perspectives on Accounting. Finalmente, la categoría más destacada fue Profesión y la que tuvo menos publicaciones fue Investigación; como subcategorías resalta diversidad en equipo directivo y la de menor cantidad de publicaciones son maternidad y manifiesto contable queering.
Alon, T., Coskun, S., Doepke, M., Koll, D., & Tertilt, M. (2022). “From mancession to shecession: Women’s employment in regular and pandemic recessions”, nber Macroeconomics Annual, 36, 83-151. https://doi.org/10.1086/718660.
Publication
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Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). “Gender and ac¬countancy: Some evidence from the UK”, Critical Perspectives on Accounting, 1(2), 117-144. https://doi.org/10.1016/1045-2354(90)02011-7.
Ghio, A., McGuigan, N., & Powell, L. (2022). “The queering accounting manifes¬to”, Critical Perspectives on Accounting, 90, 102395. https://doi.org/10.1016/j. cpa.2021.102395.
Galizzi, G., Meliou, E., & Steccolini, I. (2021). “Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability? Editorial: Institutionalizing gender budgeting-contemporary experiences and future challenges”, Public Money and Management, 41(7), 499-501. https://doi.org/10.1080/09540962.2021.1971862.
Gadžo, A., Veledar, B., & Lalić, S. (2021). “Identification of key factors for selection of accounting specialization by students at public higher education institutions in Bosnia and Herzegovina”, Croatian Economic Survey, 23(1), 5-29. https://doi. org/10.15179/ces.23.1.1.
Frecka, T. J., Fred Mittelstaedt, H., & Stevens, J. S. (2022). “Career paths and compen¬sation for accounting graduates”, Accounting Horizons, 36(1), 77-109. https://doi. org/10.2308/HORIZONS-2020-034.
Flesher, D. L., Previts, G. J., & Sharp, A. D. (2009). “Jennie May Palen, accountant and poet, 1891-1990: Certified public accountant”, The cpa Journal, 79(12), 6-10. https://www.cpajournal.com/2021/03/19/icymi-women-accountants-at-haskins-sells-during-the-1920s/.
Farrell, A. M., & Frank, M. L. (2022). “‘It’s complicated: How a subordinate’s gender influences supervisors’ use of past performance information when appraising po-tential”, Journal of Management Accounting Research, 34(2), 137-161. https://doi. org/10.2308/JMAR-2020-031.
Fanning, K., Williams, J., & Williamson, M. G. (2021). “Group recruiting events and gender stereotypes in employee selection”, Contemporary Accounting Research, 38(4), 2496-2520. https://doi.org/10.1111/1911-3846.12710.
Fahlevi, H., Irsyadillah, I., Indriani, M., & Oktari, R. S. (2022). “DRG-based payment system and management accounting changes in an Indonesian public hospital: Exploring potential roles of big data analytics”, Journal of Accounting and Orga-nizational Change, 18(2), 325-345. https://doi.org/10.1108/JAOC-10-2020-0179.
Eagly, A. H. & Carli, L. L. (2007). Through the labyrinth: The truth about how women become leaders, vol. 11, Harvard Business School Press.
Didia, L. N., & Flasher, R. (2021). “Beyond the top seven firms: Gender diversity of audit firm partners and their undergraduate accounting faculty”, Journal of Accounting Education, 56, 100739. https://doi.org/10.1016/j.jaccedu.2021.100739.
Balsam, S., Puthenpurackal, J., & Upadhyay, A. (2021). “Corporate opacity and effecti¬veness of independent female directors”, Journal of Corporate Finance, 69, 102007. https://doi.org/10.1016/j.jcorpfin.2021.102007.
Dahlum, S., Knutsen, C. H., & Mechkova, V. (2022). “Women’s political empowerment and economic growth”, World Development, 156, 105822. https://doi.org/10.1016/j. worlddev.2022.105822.
Cooper, C. (1992). “The non and nom of accounting for (M)other Nature. Accounting”, Auditing and Accountability Journal, 5(3), 16-39.
Cooper, K. (2008). “Mary Addison Hamilton, Australia’s first lady of numbers”, Accounting History, 13(2), 135–161. http://dx.doi.org/10.1177/1032373207088176.
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gender,
Bibliometric review of publications in accounting and gender in Scopus between 2021-2022 (2nd part)
Gender in accounting,
Journal article
This document carried out an analysis of the publications on the topic of Ac­counting and Gender in the academic database Scopus, during the years 2021 and 2022 (until October). This quantitative research developed a bibliometric review to identify the trends and problems that accounting researchers are ad­dressing in this emerging field of research, considering that these studies provide valuable information for future research. The indicators used show that there is an increase in the number of publications in the study period, where it is not only women who are interested and who decide to investigate the area but also men, who wish to contribute to the discussion that goes beyond the problems. of the feminine gender. It stands out in the top 10 of the countries with the most affiliated authors, the United States (39 and 30), the United Kingdom (18 and 10) and Australia (11 and 17), and in South America Brazil stands out (5 and 3). Among the institutional affiliations with the most researchers who have published articles on the relationship of Gender in Accounting, North Carolina A&T State University of the United States (5 and 0), The University of the South Pacific Laucala Campus of Fiji (0) were identified. and 5), University of Otago (4 and 3) and Massey University (2 and 4), both in New Zealand. Regarding the publishers, it was found that Emerald Publishing Limited, Elsevier and Routledge Taylor and Francis Group are still valid, and the academic journal where the most publications were made was Critical Perspectives on Accounting. Finally, the most prominent category was Profession and the one with the fewest publications was Research, as subcategories stands out Diversity in the Management Team and the one with the fewest publications are Maternity and Queering Accounting.
accounting
2619-4899
https://revistas.uexternado.edu.co/index.php/contad/article/download/9060/15490
https://revistas.uexternado.edu.co/index.php/contad/article/download/9060/15489
https://revistas.uexternado.edu.co/index.php/contad/article/download/9060/15488
1657-7175
133
2023-11-28T15:40:28Z
2023-11-28T15:40:28Z
2023-11-28
https://doi.org/10.18601/16577175.n33.07
10.18601/16577175.n33.07
169
institution UNIVERSIDAD EXTERNADO DE COLOMBIA
thumbnail https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png
country_str Colombia
collection Apuntes Contables
title Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
spellingShingle Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
Chamorro González, Candy
Restrepo Quintero, Katherine
Arancibia Arias, Andrés
contabilidad
género,
género en contabilidad,
gender,
Gender in accounting,
accounting
title_short Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
title_full Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
title_fullStr Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
title_full_unstemmed Revisión bibliométrica de las publicaciones en contabilidad y género en Scopus entre 2021-2022 (2.ª parte)
title_sort revisión bibliométrica de las publicaciones en contabilidad y género en scopus entre 2021-2022 (2.ª parte)
title_eng Bibliometric review of publications in accounting and gender in Scopus between 2021-2022 (2nd part)
description En este documento se analizan las publicaciones en torno a la temática de contabi­lidad y género en la base de datos académica Scopus durante los años 2021 y 2022 (hasta octubre). Esta investigación de corte cuantitativo desarrolla una revisión bibliométrica, para identificar las tendencias y problemáticas que están abordando los y las investigadores(as) contables en este campo de investigación emergente, considerando que con estos estudios se entrega información valiosa para futuras investigaciones. Los indicadores usados evidencian que hay un aumento en la can­tidad de publicaciones en el período de estudio, y que no son solo las mujeres las que se interesan y quienes deciden indagar en el área, sino también los hombres que desean aportar a una discusión que traspasa los problemas del género femenino. En el top 10 de los países con más autores afiliados se destacan Estados Unidos (39 y 30), Reino Unido (18 y 10) y Australia (11 y 17), y en Sudamérica sobresale Brasil (5 y 3). Entre las afiliaciones institucionales con más investigadores e investigadoras que han publicado artículos de la relación del Género en Contabilidad se identifi­caron The North Carolina A&T State University de Estados Unidos (5 y 0), The University of the South Pacific Laucala Campus de Fiji (0 y 5), The University of Otago (4 y 3) y The Massey University (2 y 4), ambas de Nueva Zelanda. En cuanto a las editoriales se encontró que siguen vigentes Emerald Publishing Limi­ted, Elsevier y Routledge Taylor y Francis Group, y la revista académica en la que más publicaciones se hicieron fue Critical Perspectives on Accounting. Finalmente, la categoría más destacada fue Profesión y la que tuvo menos publicaciones fue Investigación; como subcategorías resalta diversidad en equipo directivo y la de menor cantidad de publicaciones son maternidad y manifiesto contable queering.
description_eng This document carried out an analysis of the publications on the topic of Ac­counting and Gender in the academic database Scopus, during the years 2021 and 2022 (until October). This quantitative research developed a bibliometric review to identify the trends and problems that accounting researchers are ad­dressing in this emerging field of research, considering that these studies provide valuable information for future research. The indicators used show that there is an increase in the number of publications in the study period, where it is not only women who are interested and who decide to investigate the area but also men, who wish to contribute to the discussion that goes beyond the problems. of the feminine gender. It stands out in the top 10 of the countries with the most affiliated authors, the United States (39 and 30), the United Kingdom (18 and 10) and Australia (11 and 17), and in South America Brazil stands out (5 and 3). Among the institutional affiliations with the most researchers who have published articles on the relationship of Gender in Accounting, North Carolina A&T State University of the United States (5 and 0), The University of the South Pacific Laucala Campus of Fiji (0) were identified. and 5), University of Otago (4 and 3) and Massey University (2 and 4), both in New Zealand. Regarding the publishers, it was found that Emerald Publishing Limited, Elsevier and Routledge Taylor and Francis Group are still valid, and the academic journal where the most publications were made was Critical Perspectives on Accounting. Finally, the most prominent category was Profession and the one with the fewest publications was Research, as subcategories stands out Diversity in the Management Team and the one with the fewest publications are Maternity and Queering Accounting.
author Chamorro González, Candy
Restrepo Quintero, Katherine
Arancibia Arias, Andrés
author_facet Chamorro González, Candy
Restrepo Quintero, Katherine
Arancibia Arias, Andrés
topicspa_str_mv contabilidad
género,
género en contabilidad,
topic contabilidad
género,
género en contabilidad,
gender,
Gender in accounting,
accounting
topic_facet contabilidad
género,
género en contabilidad,
gender,
Gender in accounting,
accounting
citationissue 33
citationedition Núm. 33 , Año 2024 : Enero-Junio
publisher Facultad de Contaduría Pública
ispartofjournal Apuntes Contables
source https://revistas.uexternado.edu.co/index.php/contad/article/view/9060
language Español
format Article
rights info:eu-repo/semantics/openAccess
http://purl.org/coar/access_right/c_abf2
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Andrés Arancibia Arias, Katherine Restrepo Quintero, Candy Chamorro González - 2023
http://creativecommons.org/licenses/by-nc-sa/4.0
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