THE ROLE OF INFORMATION TECHNOLOGY IN THE MODERNIZATION OF ACCOUNTING: A CASE STUDY IN THE COLOMBIAN BUSINESS CONTEXT
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Abstract
Through this document, it was possible to analyze the main characteristics of the volume of scientific production related to the study of the variables Information Technology, Accounting and Business by Latin American institutions. A bibliometric analysis was proposed to analyze details such as Year of Publication, Country of Origin of the publication, Area of Knowledge in which the published research is carried out and the Type of Publication most frequently used by the authors of each document published in high-impact journals indexed in the Scopus database during the period between 2013 and 2023. Among the main findings, it was possible to determine that, for the execution of the different research methodologies, the report of 25 scientific documents related to the study of Information Technology, Accounting and Companies was achieved. The maximum number of publications made in a year was 6 papers submitted in 2016. The country of origin of the institutions that reported the highest number of records in Scopus was Colombia with 8 documents. The area of knowledge with the greatest influence at the time of executing the research projects that resulted in scientific publications was Social Sciences and Computer Science with 10 documents. Finally, the type of publication most frequently used to publicize findings from the analysis of the aforementioned variables was Conference Papers, which represented 48% of the total scientific production.
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