Fraud: A global look at its conceptual development Fraude: Una mirada global a su desarrollo conceptual

HENRIQUEZ-MUNOZ, JORGE ALBERTO; Neira Cortés, Purísima; Severino-González, Pedro

Abstract

Fraud in business management is a scourge that has relentlessly affected organizations over time. The purpose of this article is to present an analysis of the scientific production on fraud, using bibliometric analysis. The research was carried out in the two main and recognized global databases, Scopus and Web of Science. The scientific articles found were processed using the MS Excel, RStudio, VosViewer, Infogram and Bibliometrix tools, providing information on annual production, production by countries, production in journals, analysis by authors, information on the level of citation of documents, coincidence of keywords and document analysis. Scientific production on fraud in the databases studied is increasing over time, however, it is still very low, despite this, studies in the areas of social sciences and business economics stood out, on the other hand, at the level of journals, countries, authors and sponsoring organizations, a high concentration was found. Several clusters were identified at the level of citations and when relating the articles studied with the theory and classification on fraud. He highlighted the general opinion of most of the authors, in the sense of the need to continue researching on this scourge that affects the current organization.

Más información

Título según SCOPUS: Fraud: A global look at its conceptual development Fraude: Una mirada global a su desarrollo conceptual
Título de la Revista: REVISTA VENEZOLANA DE GERENCIA
Volumen: 27
Editorial: Universidad del Zulia (LUZ)
Fecha de publicación: 2022
Página de inicio: 884
Página final: 910
DOI:

10.52080/RVGLUZ.27.99.3

Notas: SCOPUS