ENVIRONMENTAL ACCOUNTING IN THE ACCOUNTING PRAXIS OF ECUADORIAN COMPANIES: A SYSTEMATIC REVIEW

Abstract

A documentary review was carried out on the production and publication of research papers concerning the study of variable Environmental Accounting in the accounting practice of companies in Ecuador. The bibliometric analysis proposed in this paper was to know the main characteristics of the volume of publications registered in the Scopus database during 2017-2022, identifying 35 publications. The information provided by the said platform was organized using tables and figures, categorizing the information by Year of Publication, International Cocitation, Area of Knowledge and Type of Publication. Once these characteristics were described, a qualitative analysis was used to refer to the position of different authors on the proposed topic. Among the main findings of this research, it is found that Ecuador registered a total of 35 publications referring to Environmental Accounting and its use in the accounting practice of its companies. The area of knowledge that made the greatest contribution to the study’s variables was Environmental Sciences, with 13 published documents. The type of publication that was most used during the period mentioned above was the journal article, which represents 86% of the total scientific production.