Research article


Stalin Efrén Arguello Erazo, María Auxiliadora Falconi Tello, Katherine Elizabeth Sandoval Escobar, Diego Marcelo Almeida López

Online First: April 14, 2023

Through this document, it was possible to analyze the main characteristics of the volume of scientific production referring to the study of the variables Accounting and E-commerce in order to know the impact that good accounting and legal practices have on efficiency in the management of businesses that are dedicated to electronic commerce . A bibliometric analysis was proposed to analyze the details such as Year of Publication, Country of Origin of the publication, Area of Knowledge in which the published research is carried out and the Type of Publication most frequently used by the authors of each document published in high impact journals indexed in Scopus database during the period between 2017 and 2022. Among the main findings, it was possible to determine that, for the execution of the different research methodologies, the report of 123 scientific documents related to the study of Accounting and E-commerce was achieved. The year in which the highest number of publications of this type was registered was in 2022 with a total of 36 documents. The country of origin of the institutions that reported the highest number of records in Scopus was China with 36 documents. The area of knowledge with the greatest influence at the time of executing the research projects that resulted in scientific publications was Computer Science which contributed great theoretical material in a total of 63 publications, followed by Accounting, Business and Administration with 42 documents and the type of publication most frequently used to present findings from the analysis of the aforementioned variables was the Journal Article, which represented 54% of the total scientific production.


Accounting, Law, Business Management, E-commerce.