Titulo:
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura
.
Sumario:
En el panorama empresarial actual, la sostenibilidad es un eje central en las estrategias corporativas, promoviendo operaciones responsables a largo plazo. Las empresas ahora priorizan su impacto ambiental, social y económico junto con las ganancias, y la ética contable garantiza prácticas sostenibles coherentes con los valores empresariales. Este artículo explora la conexión entre sostenibilidad y ética contable en economías emergentes. Mediante una revisión sistemática de la literatura en Scopus, siguiendo el método PRISMA, se identificaron tendencias emergentes, desafíos y oportunidades para mejorar las prácticas contables hacia enfoques más éticos y sostenibles. La literatura contable y de gestión subraya que integrar sostenibilidad y é... Ver más
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Luis Angel Meneses Cerón, Francisco Ortega, Fabio Arcos, Karen Ramirez - 2024
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TECNOLOGICO DE ANTIOQUIA INSTITUCION UNIVERSITARIA |
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Colombia |
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Revista En-contexto |
| title |
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura |
| spellingShingle |
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura Ortega, Francisco Javier Ramirez Mora, Karen Natalia Arcos Rodríguez, Fabio Andrés Meneses Cerón, Luis Angel Ética contable Desarrollo sostenible Economías emergentes Responsabilidad social corporativa Sostenibilidad Accounting ethics Responsabilidade social corporativa Sustainability Economias emergentes Emerging economies Corporate social responsibility Ética contábil Sustentabilidade Desenvolvimento sustentável Sustainable development |
| title_short |
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura |
| title_full |
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura |
| title_fullStr |
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura |
| title_full_unstemmed |
Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura |
| title_sort |
ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura |
| title_eng |
Accounting Ethics as a Pillar of Corporate Sustainability in Emerging Economies: A Systematic Literature Review |
| description |
En el panorama empresarial actual, la sostenibilidad es un eje central en las estrategias corporativas, promoviendo operaciones responsables a largo plazo. Las empresas ahora priorizan su impacto ambiental, social y económico junto con las ganancias, y la ética contable garantiza prácticas sostenibles coherentes con los valores empresariales. Este artículo explora la conexión entre sostenibilidad y ética contable en economías emergentes. Mediante una revisión sistemática de la literatura en Scopus, siguiendo el método PRISMA, se identificaron tendencias emergentes, desafíos y oportunidades para mejorar las prácticas contables hacia enfoques más éticos y sostenibles. La literatura contable y de gestión subraya que integrar sostenibilidad y ética en la contabilidad influye positivamente en las decisiones empresariales, contribuyendo al desarrollo sostenible, fortaleciendo la responsabilidad social corporativa y promoviendo un crecimiento económico más equitativo y justo en economías emergentes.
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| description_eng |
In today's business landscape, sustainability is a central axis in corporate strategies, promoting responsible long-term operations. Companies now prioritize their environmental, social, and economic impact alongside profits, and accounting ethics ensure sustainable practices consistent with corporate values. This article explores the connection between sustainability and accounting ethics in emerging economies. Through a comprehensive review of literature in Scopus, following the PRISMA method, emerging trends, challenges, and opportunities to enhance accounting practices towards more ethical and sustainable approaches were identified. Accounting and management literature emphasizes that integrating sustainability and ethics in accounting positively influences business decisions, contributing to sustainable development, strengthening corporate social responsibility, and promoting more equitable and just economic growth in emerging economies.
|
| author |
Ortega, Francisco Javier Ramirez Mora, Karen Natalia Arcos Rodríguez, Fabio Andrés Meneses Cerón, Luis Angel |
| author_facet |
Ortega, Francisco Javier Ramirez Mora, Karen Natalia Arcos Rodríguez, Fabio Andrés Meneses Cerón, Luis Angel |
| topicspa_str_mv |
Ética contable Desarrollo sostenible Economías emergentes Responsabilidad social corporativa Sostenibilidad |
| topic |
Ética contable Desarrollo sostenible Economías emergentes Responsabilidad social corporativa Sostenibilidad Accounting ethics Responsabilidade social corporativa Sustainability Economias emergentes Emerging economies Corporate social responsibility Ética contábil Sustentabilidade Desenvolvimento sustentável Sustainable development |
| topic_facet |
Ética contable Desarrollo sostenible Economías emergentes Responsabilidad social corporativa Sostenibilidad Accounting ethics Responsabilidade social corporativa Sustainability Economias emergentes Emerging economies Corporate social responsibility Ética contábil Sustentabilidade Desenvolvimento sustentável Sustainable development |
| citationvolume |
12 |
| citationissue |
21 |
| publisher |
Tecnológico de Antioquia |
| ispartofjournal |
Revista En-contexto |
| source |
https://ojs.tdea.edu.co/index.php/encontexto/article/view/1687 |
| language |
Español |
| format |
Article |
| rights |
Luis Angel Meneses Cerón, Francisco Ortega, Fabio Arcos, Karen Ramirez - 2024 https://creativecommons.org/licenses/by-nc-sa/4.0 Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
| references |
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Ética contable como pilar de la sostenibilidad corporativa en economías emergentes: una revisión sistemática de la literatura Luis Angel Meneses Cerón, Francisco Ortega, Fabio Arcos, Karen Ramirez - 2024 Artículo de revista application/pdf Tecnológico de Antioquia Revista En-contexto https://ojs.tdea.edu.co/index.php/encontexto/article/view/1687 Español https://creativecommons.org/licenses/by-nc-sa/4.0 Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. 12 Acuna-Opazo, C. & Castillo-Vergara, M. (2018). Barriers to non-technological innovation: Impact on business performance in an emerging economy. Contaduría y Administración, 63(3). Scopus. https://doi.org/10.22201/fca.24488410e.2018.1383 Arias Mejía, J. C. (2022). La economía política Cultural: Un Campo Emergente para el análisis de las transformaciones contemporáneas del Estado capitalista. Colombia Internacional, 111, 59-81. Scopus. https://doi.org/10.7440/COLOMBIAINT111.2022.03 Bebbington, J. & Larringa, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395-413. https://www.sciencedirect.com/science/article/abs/pii/S036136821400004X Benjamin, S., Dillette, A., & Alderman, D. H. (2020). “We can’t return to normal”: Committing to tourism equity in the post-pandemic age. Tourism Geographies, 22(3), 476-483. Scopus. https://doi.org/10.1080/14616688.2020.1759130 Bergant, Ž. (2021). Accountancy, Ethics and Sustainable Development. Accountancy and Social Responsibility, 1, 149-168. https://doi.org/10.1007/978-3-030-77928-3_8 Botero G. J., Hurtado Rendón, Á., Franco G. H., & García Guzmán, J. (2018). Monetary Policy and Accumulation of Reserves in an Emerging Economy: A DSGE Model for the Colombian Case. Revista de Economía del Rosario, 21(2), 309-339. https://doi.org/10.12804/revistas.urosario.edu.co/economia/a.6802 Buitrago Peña, M. P. y Gómez Toro, S. (2021). Ética para la sostenibilidad. Revista Universidad de La Salle, 1(87), 15-38. https://lc.cx/-UMc8Z Cano Morales, A. M., Arango Henao, J. B. y Zapata Monsalve, M. Á. (2016). ¿Está la contaduría pública inmersa en la sociedad del conocimiento? Contaduría Universidad de Antioquia, 44, 111-134. https://doi.org/10.17533/udea.rc.25668 Correa Porcel, V., Casado Belmonte, M. P., & Capobianco Uriarte, M. M. (2023). Delving into sustainability reporting literature: The role of ethics. Equilibrium. Quarterly Journal of Economics and Economic Policy, 19(1), 279-335. https://doi.org/10.24136/eq.294 Clementino, E., & Perkins, R. (2021). How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy. Journal of Business Ethics, 171(2), 379-397. Scopus. https://doi.org/10.1007/s10551-020-04441-4 Del Carpio-Gallegos, J., & Miralles, F. (2019). Qualitative approach about innovation determinants in an emerging economy. 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Rethinking Corporate Responsibility and Sustainability in Light of Economic Performance. Sustainability, 13(5), 2660. https://doi.org/10.3390/SU13052660 Zyznarska-Dworczak, B. (2020). Sustainability Accounting—Cognitive and Conceptual Approach. Sustainability, 12(23), 9936. https://doi.org/10.3390/su12239936 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text 21 Publication Ética contable Ortega, Francisco Javier Ramirez Mora, Karen Natalia Desarrollo sostenible Economías emergentes Responsabilidad social corporativa En el panorama empresarial actual, la sostenibilidad es un eje central en las estrategias corporativas, promoviendo operaciones responsables a largo plazo. Las empresas ahora priorizan su impacto ambiental, social y económico junto con las ganancias, y la ética contable garantiza prácticas sostenibles coherentes con los valores empresariales. Este artículo explora la conexión entre sostenibilidad y ética contable en economías emergentes. Mediante una revisión sistemática de la literatura en Scopus, siguiendo el método PRISMA, se identificaron tendencias emergentes, desafíos y oportunidades para mejorar las prácticas contables hacia enfoques más éticos y sostenibles. La literatura contable y de gestión subraya que integrar sostenibilidad y ética en la contabilidad influye positivamente en las decisiones empresariales, contribuyendo al desarrollo sostenible, fortaleciendo la responsabilidad social corporativa y promoviendo un crecimiento económico más equitativo y justo en economías emergentes. Arcos Rodríguez, Fabio Andrés Sostenibilidad Meneses Cerón, Luis Angel Accounting ethics Responsabilidade social corporativa Sustainability Economias emergentes Emerging economies Corporate social responsibility In today's business landscape, sustainability is a central axis in corporate strategies, promoting responsible long-term operations. Companies now prioritize their environmental, social, and economic impact alongside profits, and accounting ethics ensure sustainable practices consistent with corporate values. This article explores the connection between sustainability and accounting ethics in emerging economies. Through a comprehensive review of literature in Scopus, following the PRISMA method, emerging trends, challenges, and opportunities to enhance accounting practices towards more ethical and sustainable approaches were identified. Accounting and management literature emphasizes that integrating sustainability and ethics in accounting positively influences business decisions, contributing to sustainable development, strengthening corporate social responsibility, and promoting more equitable and just economic growth in emerging economies. Accounting Ethics as a Pillar of Corporate Sustainability in Emerging Economies: A Systematic Literature Review Journal article Ética contábil Sustentabilidade Desenvolvimento sustentável Sustainable development https://doi.org/10.53995/23463279.1687 https://ojs.tdea.edu.co/index.php/encontexto/article/download/1687/1938 286 257 10.53995/23463279.1687 2711-0044 2346-3279 2024-11-26 2024-11-26T08:19:41Z 2024-11-26T08:19:41Z |