Cuarenta años de publicaciones en contabilidad de gestión estratégica: Explorando la estructura conceptual a través del análisis de co-palabras
Forty years of publications on strategic management accounting: Exploring the conceptual structure through co-word analysis
Agencias de apoyo
- FCT (Fundação para a Ciência e a Tecnologia), I.P., under the project Ref. UIDB/04630/2020
Resumen
El propósito de este artículo es explorar la estructura conceptual de la investigación sobre contabilidad de gestión estratégica (CGE) realizada en los últimos 40 años para revelar y sintetizar las tendencias de investigación. Para lograr este objetivo realizamos un estudio bibliométrico basado en 189 artículos revisados por pares obtenidos en las bases de datos Scopus y Web of Science que fueron analizados empleando el análisis de co-palabras y la herramienta VOSviewer. El análisis bibliométrico revela las principales revistas que han publicado artículos sobre CGE, así como los autores más prolíficos y artículos más citados. Nuestros resultados revelan tres líneas de investigación sobre CGE: (i) CGE como fuente de ventaja competitiva, (ii) la adopción, el contexto de uso, y las prácticas de CGE, y (iii) el papel de la CGE en el proceso de gestión estratégica. Además, nuestros resultados destacan posibles temas emergentes, como el papel de la CGE en la integración de la sostenibilidad en la estrategia de las empresas, y nuevos escenarios de estudio, que representan oportunidades para futuras investigaciones. Por lo tanto, este artículo pretende ayudar los investigadores a posicionar sus futuros esfuerzos de investigación.
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