Abstract

GARCIA-DUQUE, Carlos Emilio. A meta-analysis of the Papers on Accounting Epistemology Most Read in Colombia in the Period 1996-2016. discus.filos [online]. 2018, vol.19, n.32, pp.65-84. ISSN 0124-6127.  https://doi.org/10.17151/difil.2018.19.32.5.

In this paper I present the results of a meta-analytic investigation that reviewed the papers on accounting epistemology, which were more read in Colombia during the period 1996-2016. Although papers published in Spanish and in English were analyzed, in this report we focus on the former. The papers were classified in four categories according to the epistemological aspects and problems studied and their main results are described. In addition, we explain the main shortcomings that affect this type of literature and we formulate suggestions for improvement.

Keywords : Meta-analysis; accounting epistemology; views; prospective.

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