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| dc.creator | Rincón-Novoa, Jeisson Leonardo | |
| dc.creator | García-Peña, Bibiana | |
| dc.date | 2020-07-01 | |
| dc.date.accessioned | 2022-03-25T17:28:52Z | |
| dc.date.available | 2022-03-25T17:28:52Z | |
| dc.identifier | https://revistas.unal.edu.co/index.php/novum/article/view/86849 | |
| dc.identifier.uri | http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/124252 | |
| dc.description | Object: The objective of this article is describing the scientific international production focused on the existing relation of big data techniques in the process of financial auditory. Methodology: The research presented here is documentary, based on qualitative analysis and accomplished through systematic review of literature that reflects upon the interaction between both main terms. This was supplemented with a biometrical study related to the main characteristics of composition and temporal increase related with the capabilities of collaboration. Finding: Main results explain in detail that concerns of scientific community have been relatively centered around economic sciences related to management and accounting. Nevertheless, other professional fields like engineering and computational sciences also show interest. Conclusion: It was possible to identify six development lines where the frontier of knowledge can be found. In addition, it was possible to establish a ranking of countries, research magazines with prevalent influence and topics for debating in future research projects. | en-US |
| dc.description | Objetivo: con este artículo se busca describir la producción científica internacional enfocada en la relación existente entre la implementación de las técnicas de big data en los procesos de auditoría financiera. Metodología: la investigación realizada es de tipo documental, fundamentada en el análisis cualitativo y lograda mediante una revisión sistemática de literatura de las interacciones entre los dos términos principales. Esta fue complementada por un estudio bibliométrico de las principales características de composición y crecimiento temporal relacionadas con la capacidad de colaboración. Hallazgos: los principales resultados detallan que la preocupación de la comunidad científica ha estado relativamente centrada en las ciencias económicas relacionadas con la gestión y la contaduría; empero, otros campos disciplinares como la ingeniería y las ciencias de la computación también manifiestan su interés. Conclusión: se logran identificar seis líneas de desarrollo sobre las cuales se encuentra la frontera del conocimiento; adicionalmente se logra establecer el ranking de los países, las revistas de investigación más influyentes y las temáticas a tratar en los próximos proyectos de investigación. | es-ES |
| dc.format | application/pdf | |
| dc.format | text/html | |
| dc.language | spa | |
| dc.publisher | Universidad Nacional de Colombia - Sede Manizales - Facultad de Administración | es-ES |
| dc.relation | https://revistas.unal.edu.co/index.php/novum/article/view/86849/75820 | |
| dc.relation | https://revistas.unal.edu.co/index.php/novum/article/view/86849/75959 | |
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| dc.rights | Derechos de autor 2020 Jeisson Leonardo Rincón-Novoa, Bibiana García-Peña | es-ES |
| dc.rights | https://creativecommons.org/licenses/by-nc-sa/4.0 | es-ES |
| dc.source | NOVUM; Vol. 2 No. 10 (2020): NOVUM: revista de Ciencias Sociales Aplicadas (julio - diciembre); 261-283 | en-US |
| dc.source | NOVUM; Vol. 2 Núm. 10 (2020): NOVUM: revista de Ciencias Sociales Aplicadas (julio - diciembre); 261-283 | es-ES |
| dc.source | 2357-4933 | |
| dc.source | 0121-5698 | |
| dc.subject | Accountability | en-US |
| dc.subject | Finance | en-US |
| dc.subject | Bibliometrics | en-US |
| dc.subject | Big data | en-US |
| dc.subject | control | en-US |
| dc.subject | data analytics | en-US |
| dc.subject | Business | en-US |
| dc.subject | Accounting | en-US |
| dc.subject | Administration | en-US |
| dc.subject | Rendición de cuentas | es-ES |
| dc.subject | Finanzas | es-ES |
| dc.subject | Bibliometría | es-ES |
| dc.subject | Macrodatos | es-ES |
| dc.subject | Análisis de datos | es-ES |
| dc.subject | Negocios | es-ES |
| dc.subject | Contabilidad | es-ES |
| dc.subject | Administración | es-ES |
| dc.title | Review of literature and biometrical analysis of big data in the field of financial auditory (1973-2018) | en-US |
| dc.title | REVISIÓN DE LITERATURA Y ANÁLISIS BIBLIOMÉTRICO DEL BIG DATA EN EL CAMPO DE LA AUDITORÍA FINANCIERA (1973-2018) | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
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