Calidad de la información financiera: perspectivas desde la producción científica

• Alexis Salazar Argel https://orcid.org/0000-0001-5158-0840
• Aminta De La Hoz Suárez https://orcid.org/0000-0001-6230-8869

DOI: https://doi.org/10.52080/rvgluz.30.especial14.20

Abstract

La calidad de la información financiera representa un factor crítico para el fortalecimiento de la transparencia institucional, la toma de decisiones económicas y la sostenibilidad organizacional. La creciente demanda de reportes confiables por parte de entidades gubernamentales, sectores empresariales e inversionistas exige un análisis riguroso sobre sus fundamentos teóricos y aplicación práctica. El objetivo de la investigación es examinar el estado del conocimiento científico sobre la CIF a través de una revisión sistemática de literatura que sintetice los aportes más relevantes entre 2019 y 2025. Para ello, se empleó el enfoque búsqueda, evaluación, síntesis, análisis sobre una base documental conformada por 340 artículos extraídos de bases indexadas, procesados a través de técnicas bibliométricas con apoyo de herramientas especializadas de visualización y análisis de redes temáticas. Los hallazgos revelan un conjunto limitado de países con alta concentración en producción científica, una presencia creciente de tópicos vinculados con la transparencia, la confianza y la medición de características cualitativas y de mejora, así como una participación aún incipiente de nuevos actores académicos. La investigación concluye que persisten vacíos significativos en torno a la medición y valoración de atributos cualitativos en los reportes financieros, lo cual evidencia la necesidad de avanzar hacia marcos conceptuales más robustos y enfoques interdisciplinarios que fortalezcan el impacto científico y práctico del conocimiento en este campo.

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