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Revista Venezolana de Gerencia
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Fraude: Una mirada global a su desarrollo conceptual

Authors: Jorge Alejandro Sánchez Henríquez; Purísima Neira Cortés; Pedro Severino González;

Fraude: Una mirada global a su desarrollo conceptual

Abstract

El fraude en la gestión de empresas es un flagelo que ha afectado de una manera implacable a las organizaciones a través del tiempo. El propósito de este artículo es presentar un análisis de la producción científica sobre fraude, utilizando el análisis bibliométrico. La investigación se realizó en las dos principales y reconocidas bases de datos globales, Scopus y Web of Science. Los artículos científicos encontrados fueron procesados mediante las herramientas MS Excel, RStudio, VosViewer, Infogram y Bibliometrix, proporcionando información sobre la producción anual, producción por países, producción en revistas, análisis por autores, información sobre el nivel de citación de los documentos, coincidencia de palabras claves y análisis de los documentos. La producción científica sobre fraude, en las bases de datos estudiadas va aumentando en el tiempo, sin embargo, sigue siendo muy baja, a pesar de ello destacaron estudios en las áreas de social sciences y business economics, por otra parte, a nivel de revistas, países, autores y organismos patrocinadores, se constató una alta concentración. Se identificaron varios clústers a nivel de citaciones y también al relacionar los artículos estudiados con la teoría y clasificación sobre fraude. Como conclusión, se destaca la opinión generalizada en la mayoría de los autores, en el sentido de la necesidad de seguir investigando sobre este flagelo que afecta a la organización actual.

Keywords

HF1-6182, fraude, HF5001-6182, auditoría, colusión, Commerce, bibliometría, Business, control

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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