Transparency and corporate governance through accounting sciences
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Abstract
This study addresses the problem of a lack of transparency and weaknesses in corporate governance, phenomena that eroded public trust in business institutions, especially following financial scandals such as those involving Enron, Wirecard, and Odebrecht. The overall objective was to evaluate the role of accounting in promoting transparency and corporate governance. The methodology adopted a qualitative research approach, with an explanatory scope and a non-experimental narrative-ethnographic design. A documentary analysis matrix was used as a data collection tool. Forty two scientific articles published in indexed scientific journals were analyzed, selected using Boolean operators and inclusion/exclusion criteria, during the analysis period 2022-2025. The information was extracted from databases such as Scopus, Scielo, Web of Science, and Redalyc, and processed using thematic analysis and axial coding with Atlas Ti. Among the main results, it was identified that accounting sciences are fundamental to accountability, due to regulations such as the International Financial Reporting Standards (IFRS), although their effectiveness depends on factors such as the quality of the external audit. Furthermore, innovative practices such as voluntary disclosure and the use of emerging technologies strengthen transparency and governance. However, challenges persist in emerging economies, related to cultural resistance and a lack of regulatory infrastructure. The conclusions highlight the importance of accounting sciences as strategic tools for generating trust and legitimacy. Public policies are recommended to incentivize the modernization of accounting systems and the training of accounting professionals. Future research would explore the impact of emerging technologies in specific sectors.
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