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

Palabras clave: Calidad de la información financiera, transparencia contable, toma de decisiones económicas, usuarios de la información financiera, evaluación financiera

Resumen

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.

Citas

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