Accounting and corporate governance: Academic evolution in ten years of contribution

Abstract

When corporate governance is seen as a system, it can be seen that in all its intrinsic principles, accounting is present, from the application of compliance and ethics techniques in management,  contemplating the transparency of results, the critical analysis of investment and business risks, going through the treatment with equity of all people involved in the management process,   to responsible accountability. And given this relevance of accounting for corporate governance, it was defined as a general objective to present the evolution of academic production regarding accounting and corporate governance in the period of ten years and its contribution. In this sense, a bibliometric study was used  regarding the academic production on the subject in the period from 2012 to 2021 in  the Web of Science database, aiming to highlight the progress of scientific productions over time, the authors with the largest number of publications, the journals with the highest number of publications, the research areas with the largest number of publications on the subject and also,  the most cited works. The results showed that, although the total number of published articles is relatively low, there is a growing number of publications, which signals that future research in this field is full of challenges and opportunities.

DOI:https://doi.org/10.56238/uniknowindevolp-009