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Review Papers | Accounting | Ecuador | Volume 9 Issue 9, September 2020

How Much Was Written about Control Monitoring? Review of ScienceDirect Publications, Year 2014 - 2018

Irene Gisel Buele Nugra | Lourdes Janneth Quizhpe Arias | Fabian Leonardo Cuesta Astudillo

Abstract: Control monitoring is a very important tool that is used for setting up and evaluating the progress of accounting, administrative and financial nature. It contributes to the effectiveness and efficiency of business operations and to the achievement of goals. In addition, it reduces risks and prevents accounting principles and standards from being fulfilled. Given its importance we will analyze articles that deal with internal monitoring during the period of 2014-2018 from the ScienceDirect database, we worked with variables such as: titles, authors, journals, approaches, areas, methodologies, among others. Areas are defined as the place or space in which rules, laws, regulations, procedures, etc. are applied. The results showed that the most representative area, 59 %, is of the specific application, which refers to the practical application of one type of company. It was also determined that the most used method to collect information from articles were the primary sources such as: questionnaires, interviews, and surveys, 39 %. It was clear that 33 % were of the male gender. In conclusion, the highest percentage of research and applications, according to the ScienceDirect database, is done in Mexico.

Keywords: Bibliometric analysis, internal monitoring, scientific publishing, ScienceDirect

Edition: Volume 9 Issue 9, September 2020,

Pages: 762 - 767