Evolución de las finanzas en el campo de la investigación: análisis histórico de la teoría y líneas de investigación.

Abstract

The COVID-19 pandemic has been the event that managed to set a historical precedent in all aspects of human life and this has been reflected in the generation of knowledge and scientific production in Accounting and Auditing. However, the concept and area of Finance was in constant innovation for some years ago, so it is essential to understand how its conceptual evolution has really been over time. Given these statements, the present investigation identified as problematic ¿What is the evolution of the study of finance over time to the present? For which the objective was established to determine the conceptual changes and the lines of research of finance studies through the analysis of the studies and sources of greatest impact for the diagnosis of their evolution. Then, applying a cross-sectional mixed descriptive methodology and using techniques such as bibliographic review and content analysis, it was identified that the information, knowledge and concepts about Finance depend on the events that arise in the United Kingdom and the United States, where Through empirical studies they analyze the behavior of the most important sectors such as real estate, securities and finance, concluding that at the local level it is necessary to increase efforts to improve the creation of knowledge since the concept of Finance evolved in a different context where you generally work with macroeconomic variables.