Big Data, Accounting and International Developmenttrends and challenges

  1. Arroyo Esteban, Sonia 1
  2. Urquía Grande, Elena
  3. Martínez de Silva, Alberto 2
  4. Pérez Estébanez, Raquel
  1. 1 PhD Student in Business Administration and Management. Faculty of Economics and Business, Complutense University of Madrid, Campus de Somosaguas. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223 Spain
  2. 2 Lecturer, PhD at Faculty of Economics and Business. Complutense University of Madrid, Campus de Somosaguas. Carretera de Húmera s/n, Pozuelo de Alarcón, Madrid 28223 Spain
Revista:
Management Letters / Cuadernos de Gestión

ISSN: 1131-6837

Año de publicación: 2022

Volumen: 22

Número: 1

Páginas: 193-213

Tipo: Artículo

DOI: 10.5295/CDG.211513SA DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Management Letters / Cuadernos de Gestión

Resumen

El objetivo de este artículo es mostrar cómo las técnicas de Big Data aplicadas a la contabilidad para el seguimiento y monitorización de los resultados y avances de los proyectos de cooperación internacional son un campo novedoso e incipiente en el mundo académico. Con el fin de obtener una visión exhaustiva del estado del arte de la investigación académica en este campo, se ha realizado un análisis bibliométrico detallado, basado en múltiples búsquedas en la Web of Science, con foco en los proyectos de cooperación internacional junto con Big Data y contabilidad, añadiendo la visión holística de los 17 Objetivos de Desarrollo Sostenible de la Agenda 2030 de la ONU.   La investigación sobre Big Data, cooperación internacional y contabilidad es un campo en desarrollo con referencias desde 2015 pero siendo la literatura académica todavía escasa. Las publicaciones relacionadas con los ODS también comienzan en esa fecha, pero con una literatura académica mucho más prolífica, sin embargo, sin referencias explícitas al uso de Big Data y contabilidad de forma conjunta. El artículo encuentra deficiencias en la investigación académica existente en comparación con otros campos donde las técnicas de Big Data están mucho más desarrolladas, siendo informes de organizaciones internacionales como la ONU los que lideran esta línea de investigación, frente al mundo académico. La principal implicación práctica que se deriva del artículo es la necesidad de profundizar en casos reales de uso fuera del ámbito académico como punto de partida para desarrollar esta línea de investigación. El desarrollo de esta línea de investigación ayudará a las ONG, gobiernos y administraciones públicas a tener una mejor contabilidad y evaluación del impacto de sus iniciativas y proyectos de cooperación. Además de las técnicas bibliométricas utilizadas para el análisis de las principales publicaciones, autores y temas relevantes enfocados a esta área de estudio, los autores consideran un reto y una oportunidad profundizar en este campo desde el mundo académico, lo que sin duda mejorará el soporte a la toma de decisiones en materia de desarrollo internacional. 

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