Aportes científicos de las ciencias contables antes y después del Covid - 19 en publicaciones de alto impacto.

Abstract

The scientific production of the accounting sciences has been advancing year after year with the purpose of contributing with significant contributions to society and to the professionals who work in the accounting area; however, in 2019 the sudden appearance of the COVID - 19 virus gave rise to multiple uncertainties regarding the scientific contributions of accounting through science; therefore, the following question was posed: What have been the main scientific contributions developed by the accounting sciences before and after the pandemic? Based on the above, the general objective of this work is to determine what has been the scientific production of the accounting sciences before and after COVID-19, for which a bibliographic methodology was applied, taking as a sample 20 high impact publications corresponding to the Web Of Science and Scopus databases, of which 10 refer to the scientific contributions before the pandemic and their difference after it. Thus, it is concluded that the scientific production of accounting sciences has varied significantly after the pandemic, given that before COVID-19 came into our lives, scientists talked about accounting covering its various areas; and after the virus appeared, experts in accounting sciences directed their contributions only to technological advances.