<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722018000100060</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc19-47.pefc</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad]]></article-title>
<article-title xml:lang="en"><![CDATA[An Overview of Foucault&#8217;s Effect in the Public Management and Accounting. Themes, Authors, and Research Challenges from the Governability]]></article-title>
<article-title xml:lang="pt"><![CDATA[Panorama do efeito Foucault na contabilidade e gestão pública Temáticas, autores e desafios de pesquisa da governamentalidade]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ocampo-Salazar]]></surname>
<given-names><![CDATA[Carmen Alejandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Eafit  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>47</numero>
<fpage>60</fpage>
<lpage>79</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000100060&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000100060&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000100060&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  En este documento se presenta un panorama del efecto Foucault en contabilidad y gestión pública, con el fin de evidenciar temáticas, autores y vacíos de investigación desde los estudios en gubernamentalidad. La unidad de análisis fueron setenta textos seleccionados en una revisión sistemática de artículos publicados entre 2012 y 2016, en cinco de las principales revistas internacionales relacionadas con las disciplinas analizadas. Para la recolección de los datos y la codificación de la información se utilizó una matriz de Excel y el software de investigación cualitativa Atlas.ti, versión 7.5.16. La comprensión de la información se complementó con un método de análisis de frecuencia y un análisis de red. Dentro de los resultados se destacan cuatro ejes temáticos: la gestión calculada, el gobierno a distancia, la modernización del gobierno y la contabilidad de la ciudad. Además, los cinco autores que más han publicado en el tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle y Peter Miller, así como las redes de cooperación entre países, dentro de los cuales se evidencia a Reino Unido y Canadá. También se identifica que el principal reto de investigación está en entender la contabilidad de las ciudades de las llamadas economías emergentes. Así, este artículo hace contribuciones importantes para la contaduría y la administración, en especial, se establecen herramientas teóricas para que los investigadores estudien la contabilidad y su incidencia en la gestión de las ciudades, desde la perspectiva de la gubernamentalidad, en aras de avanzar en este tópico que requiere de discusión en Latinoamérica para repensar las incidencias del cálculo contable y la gestión del ciudadano.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  This paper presents an overview of the Foucault&#8217;s effect on the public management and accounting in order to disclose the themes, authors and research voids based on the studies of governability. The corpus consisted of seventy texts selected through a systematic review of articles published between 2012 and 2016 in five of the main international journals related to the disciplines under study. An Excel matrix and the qualitative research software Atlas.ti (version 7.5.16) were used in the data collection and coding of the information. The understanding of the information was complemented with a frequency analysis method and a network analysis. Four theme lines stand out in the work outcomes: the calculated management; the distance government; the modernization of the government; and the city accounting. In addition, the five authors with most publications on this subject-matter are Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle and Peter Miller. Regarding the cooperation networks between countries the one between United Kingdom and Canada is highlighted. The main research challenge has been identified as how to understand the city accounting in those named emerging economies. Thus, this article make some important contributions to the accountancy and administration, especially by establishing the theoretical tools for the researchers to study accounting and how it influence the city management under a governability perspective. The goal is to make progress on this topic, which needs to be discussed in Latin America so as to rethink the impacts of both the accounting calculation and citizen&#8217;s management.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Neste documento apresenta-se um panorama do efeito Foucault na contabilidade e gestão pública a fim de destacar temáticas, autores e lacunas de pesquisa desde os estudos em governamentalidade. A unidade de análise foi setenta textos selecionados em uma revisão sistemática de artigos publicados entre 2012 e 2016, em cinco das principais revistas internacionais relacionadas com as disciplinas analisadas. Para a coleta dos dados e a codificação da informação foi usada uma matriz de Excel e o software de pesquisa qualitativa Atlas.ti, versão 7.5.16. A compreensão da informação foi complementada com um método de análise de frequência e uma análise de rede. Dentro dos resultados destacam quatro eixos temáticos: gestão calculada, governo a distancia, modernização do governo e contabilidade da cidade. Além disso, os cinco autores que mais publicaram sobre o tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle e Peter Miller, bem como as redes de cooperação entre países, dentro dos quais se evidencia Reino Unido e Canadá. Mesmo identificou-se que o principal desafio de pesquisa está em entender a contabilidade das cidades das chamadas de economias emergentes. Assim, este artigo faz contribuições importantes para a contabilidade e a administração, em especial, estabelecem-se ferramentas teóricas para os pesquisadores estudarem a contabilidade e sua incidência na gestão das cidades, desde a perspectiva da governamentalidade, a fim de avançar neste tópico que requer de discussão em Latino América para repensar as incidências do cálculo contábil e a gestão do cidadão.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Foucault]]></kwd>
<kwd lng="es"><![CDATA[contabilidad]]></kwd>
<kwd lng="es"><![CDATA[gestión pública]]></kwd>
<kwd lng="es"><![CDATA[gubernamentalidad]]></kwd>
<kwd lng="es"><![CDATA[investigación contable]]></kwd>
<kwd lng="en"><![CDATA[Foucault]]></kwd>
<kwd lng="en"><![CDATA[accounting]]></kwd>
<kwd lng="en"><![CDATA[public management]]></kwd>
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<kwd lng="en"><![CDATA[accounting research]]></kwd>
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<kwd lng="pt"><![CDATA[gestão pública]]></kwd>
<kwd lng="pt"><![CDATA[governamentalidade]]></kwd>
<kwd lng="pt"><![CDATA[pesquisa contábil]]></kwd>
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</article-meta>
</front><back>
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