Contribuições das teorias e paradigmas contábeis 2018-2024: uma revisão sistemática
DOI:
https://doi.org/10.35622/j.rg.2025.01.001Palavras-chave:
contabilidade, responsabilidade social, teoria do desenvolvimentoResumo
Atualmente, a contabilidade como disciplina científica vem passando por uma evolução significativa, impulsionada pela necessidade de se adaptar aos desafios complexos e dinâmicos do contexto atual, desempenhando um papel vital na tomada de decisões corporativas. Este artigo tem como objetivo determinar as contribuições mais relevantes para o estado da arte das teorias e paradigmas contábeis no período de 2018 a 2024, analisando tendências, relevância e contribuições para a disciplina contábil. A metodologia utilizada foi a revisão sistemática em bases de dados de alto impacto, analisando revistas para a busca de publicações científicas em bases de dados indexadas de alto impacto: Scopus, Web of Science (WOS), SciELO e Latindex, no período de 2018 a 2024 nos idiomas espanhol e inglês. Foram utilizados descritores para busca eletrônica como “teorias contábeis” e “paradigmas contábeis”, selecionando 30 artigos científicos com a aplicação da metodologia PRISMA. Os resultados identificaram teorias e paradigmas contábeis que respondem às demandas atuais, enriquecendo o campo com novas perspectivas e ferramentas. A literatura científica no período do estudo é classificada em sete categorias. Como conclusão, a pesquisa revelou poucos estudos sobre teorias e paradigmas contábeis. Entre outras teorias, como a Decolonial e paradoxos contábeis, oferecem perspectivas críticas e alternativas, enriquecendo o debate acadêmico e fortalecendo a capacidade de adaptação. A inclusão dessas teorias emergentes é fundamental para manter a relevância e a efetividade da contabilidade em um ambiente global complexo e dinâmico.
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Copyright (c) 2025 Maximo Tunque-Lizana, Lorena Quispe-Huaman (Autor/a)
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