Balance de las publicaciones que abordan el concepto de contabilidad ambiental en revistas contables colombianas

Abstract

This article makes a review of the publications in which the study of the environmental accounting variable in specialized accounting journals in Colombia is addressed. The methodology of this study is qualitative-descriptive, it is based on a bibliometric exploration about the content of the articles, the authors and their academic impact; through a thematic content analysis, the evolution of the concept on environmental accounting is traced. The period covered by the publication research is 1981-2017. The study concludes by examining the Revista Internacional Legis de Contabilidad y Auditoría, Revista Lúmina (Universidad de Manizales), Revista Cuadernos de Administración (Universidad del Valle), Revista Libre Empresa (Universidad Libre de Cali), Revista Facultad de Ciencias Económicas: Investigación y Reflexión (Universidad Militar Nueva Granada) and Revista Visión Contable (Universidad Autónoma Latinoamericana).