Latin american context of gender-focused entrepreneurship within the framework of the sustainable development goals (SDG)
DOI:
https://doi.org/10.32645/13906852.1426Keywords:
accounting, artificial intelligence, bibliometrics, scientific research, international collaborationAbstract
This study analyzed trends and patterns in accounting research through a bibliometric analysis of scientific production indexed in Scopus between 2013 and 2024, with the aim of identifying thematic evolution, academic collaborations, and publication impact. The methodology followed a descriptive quantitative approach, using bibliometric indicators such as annual productivity, citations, co-authorship networks, and keyword co-occurrence, processed with tools such as Bibliometrix and VOSviewer. The results revealed uneven growth in production, with China as the main contributor (40% of articles) and a significant increase in international collaborations (27,78%). Artificial intelligence emerged as a central focus (21% of studies), especially in applications such as machine learning (5%) and predictive analytics, although with low representation of ethical topics (3%). Technology journals showed greater influence (h-index = 8), while the average impact per article was 21,49 citations per document, indicating a shift toward more specialized research. It was concluded that accounting is undergoing an irreversible digital transformation, where the integration of advanced technologies is redefining traditional practices, but challenges persist in governance and geographic equity in scientific production. These findings highlight the need to strengthen interdisciplinary approaches and ethical frameworks to guide the future of accounting research.
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Copyright (c) 2026 Diana Marcela Guerrero Chiliquinga , Alba Grisela Cevallos-Pineda
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