ACCOUNTING AS A USEFUL TOOL FOR DEVELOPING COMPETITIVENESS OF ENTERPRISES
Janeth Carolina Cabascango Jaramillo
Cristina Jaqueline Villegas Estévez
Universidad Técnica del Norte
Universidad Cesar Vallejo
Luis Alberto Navarro Hospinal
Universidad Nacional Autónoma de Alto Amazonas
Herbert Víctor Huaranga Rivera.
Universidad Nacional Intercultural de la Selva Central Juan Santos Atahualpa
Claudia Emilia Cárdenas Mendiola
A documentary review was carried out on the production and publication of research papers related to the study of the variable Management Accounting as a useful tool for Business Competitiveness. The purpose of the bibliometric analysis proposed in this document is to know the main characteristics of the volume of publications registered in Scopus database during the period 2016-2021 in Latin American countries, achieving the identification of 33 publications. The information provided by said platform was organized by means of tables and figures categorizing the information by Year of Publication, Country of Origin, Area of Knowledge and Type of Publication. Once these characteristics were described, the position of different authors regarding the proposed topic was referenced by means of a qualitative analysis. Among the main findings of this research, it is found that Brazil, with 13 publications, is the Latin American country with the highest production. The Area of Knowledge that made the greatest contribution to the construction of bibliographic material referring to the study of Management Accounting for the improvement in the Competitiveness of Companies was Business with 17 published documents, and the Type of Publication that was most used during the period indicated above was the Journal Article, representing 85% of the total scientific production.
Keywords: management accounting, business competitiveness