Contributions of accounting theories and paradigms 2018-2024: a systematic review

Authors

DOI:

https://doi.org/10.35622/j.rg.2025.01.001

Keywords:

accounting, social responsibility, development theory

Abstract

Currently, accounting as a scientific discipline has been experiencing significant evolution, driven by the need to adapt to the complex and dynamic challenges of the current context, playing a vital role in corporate decision-making. This article aims to determine the most relevant contributions to the state of the art of accounting theories and paradigms during the period 2018 to 2024, analyzing trends, relevance, and contributions to the accounting discipline. The methodology used was a systematic review of high-impact databases, analyzing journals to search for scientific publications in indexed high-impact databases: Scopus, Web of Science (WOS), SciELO, and Latindex, during the period 2018 to 2024 in Spanish and English. Descriptors for electronic searches such as “accounting theories” and “accounting paradigms” were used, and 30 scientific articles were selected, applying the PRISMA methodology. The results identified accounting theories and paradigms that respond to current demands, enriching the field with new perspectives and tools. The scientific literature in the study period is classified into seven categories. As a conclusion, the research revealed few studies on accounting theories and paradigms. Among other theories, such as Decolonial and accounting paradoxes, they offer critical and alternative perspectives, enriching academic debate and strengthening adaptability. The inclusion of these emerging theories is essential to maintain the relevance and effectiveness of accounting in a complex and dynamic global environment.

Author Biographies

  • Maximo Tunque-Lizana, Universidad Hipócrates

    With postgraduate studies in: Doctorate in Administration; Doctorate in Education, Master in Government and Health Management Universitat Pompeu Fabra Barcelona Spain; Master in Business Sciences mention Municipal Management and Regional Government, Master in Education Sciences mention Research and University Teaching; Master in Administration Sciences mention Marketing and International Business, Master in Engineering Sciences mention Strategic Planning and Management in Project Engineering. Business Administrator and Certified Public Accountant; with more than 30 years of work experience in the Regional Health Directorate Huancavelica as Regional Research Coordinator, member of the ethics committee in health research; as well as in accounting systems, treasury, logistics, budget, planning, management, monitoring and supervision, research and development, continuous improvement projects, ethics and leadership. Also; consultant and advisor in projects, research methodology; statistics for researchers; management by results; health services management and quality management in health; university teaching invited in postgraduate, National University of Huancavelica; tutoring and advising at the University San Martin de Porres, University Pompeu Fabra Barcelona Spain, University Alas Peruanas as well as, speaker, facilitator and tutor in public and private organizations.

  • Lorena Quispe-Huaman, Universidad Nacional de Huancavelica

    Licenciada en Enfermería, Licenciada en Administración de Empresas, Maestro en Ciencias de Salud mención Salud Pública, Doctora en Administración, Doctora en Salud, docente invitada Universidad Nacional de Huancavelica pre y posgrado, coordinadora regional y ex directora adjunta de la Dirección Regional de Salud Huancavelica Perú.Licenciada en Enfermería, Licenciada en Administración de Empresas, Maestro en Ciencias de Salud mención Salud Pública, Doctora en Administración, Doctora en Salud, docente invitada Universidad Nacional de Huancavelica pre y posgrado, coordinadora regional y ex directora adjunta de la Dirección Regional de Salud Huancavelica Perú.

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Published

2025-01-10

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Artículos de revisión

How to Cite

Tunque-Lizana, M., & Quispe-Huaman, L. (2025). Contributions of accounting theories and paradigms 2018-2024: a systematic review. Gestionar: Revista De Empresa Y Gobierno, 5(1), 7-22. https://doi.org/10.35622/j.rg.2025.01.001

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