Análisis regional y mundial del ranking científico de Scopus y Web of Science en la contabilidad y auditoría.

Abstract

This document entitled Regional and world analysis of the scientific ranking of SCOPUS and Web Of Science in Accounting and Auditing corresponds to the development of the written dimension of the complex examination, said issue arises after observing that the national and regional scientific production presents deficiencies and does not have impact worldwide, also because students and academics lack sufficient skills, abilities and knowledge to locate the information that is considered most relevant. For the development of this research, the problem was identified: How does the identification of journals with the greatest scientific impact affect the production of research in Accounting and Auditing? For this purpose, the objective was to identify the journals that lead the Scopus and WOS rankings through the SCImago application for the improvement of bibliographic references in the production of research in Accounting and Auditing. The results show that in Ecuador and Latin America the publications in this area are poor and through the analysis of the indicators of scientific impact it was known that all the five journals that lead the ranking are European, specifically from England and the Netherlands, and that in the field regional Brazil is the main exponent. The present study concludes with the identification of the five main journals on Accounting and Auditing at the world level, the four best at the regional level and finally that the SCImago tool is very useful for the search for information and adds quality to the production of articles scientists.