Publicado Dec 5, 2018



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Carmen Alejandra Ocampo Salazar http://orcid.org/0000-0003-4417-2683

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Resumen

En este documento se presenta un panorama del efecto Foucault en contabilidad y gestión pública, con el fin de evidenciar temáticas, autores y vacíos de investigación desde los estudios en gubernamentalidad. La unidad de análisis fueron setenta textos seleccionados en una revisión sistemática de artículos publicados entre 2012 y 2016, en cinco de las principales revistas internacionales relacionadas con las disciplinas analizadas. Para la recolección de los datos y la codificación de la información se utilizó una matriz de Excel y el software de investigación cualitativa Atlas.ti, versión 7.5.16. La comprensión de la información se complementó con un método de análisis de frecuencia y un análisis de red. Dentro de los resultados se destacan cuatro ejes temáticos: la gestión calculada, el gobierno a distancia, la modernización del gobierno y la contabilidad de la ciudad. Además, los cinco autores que más han publicado en el tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle y Peter Miller, así como las redes de cooperación entre países, dentro de los cuales se evidencia a Reino Unido y Canadá. También se identifica que el principal reto de investigación está en entender la contabilidad de las ciudades de las llamadas economías emergentes. Así, este artículo hace contribuciones importantes para la contaduría y la administración, en especial, se establecen herramientas teóricas para que los investigadores estudien la contabilidad y su incidencia en la gestión de las ciudades, desde la perspectiva de la gubernamentalidad, en aras de avanzar en este tópico que requiere de discusión en Latinoamérica para repensar las incidencias del cálculo contable y la gestión del ciudadano.

Keywords

Foucault, accounting, public management, governability, accounting researchFoucault, contabilidad, gestión pública, gubernamentalidad, investigación contableFoucault, contabilidade, gestão pública, governamentalidade, pesquisa contábil

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Cómo citar
Ocampo Salazar, C. A. (2018). Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad. Cuadernos De Contabilidad, 19(47), 60–79. https://doi.org/10.11144/Javeriana.cc19-47.pefc
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