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Abstract
This article aims to analyze the practical representations of the category Management Accounting and Human Resources, addressed from different conceptual approaches in specialized journals indexed in the Scopus and Web of Science databases. Methodologically, it adopts a qualitative approach based on a systematic literature review, which includes 13 documents published in 7 scientific journals in the field, focusing on the business sector within the time frame of 2006 to 2024. As results and contributions, bibliometric data from the analyzed documents are presented, along with a qualitative analysis of the conceptual perspectives underlying the studied categories, in order to understand how accounting functions in the context of sustainability. One of the main findings is that management accounting continues to be addressed as an emerging topic, approached from a combined perspective that includes financial, cost, and management data aimed at improving organizational efficiency, reducing environmental impact, and optimizing associated costs. At the conceptual level, it is observed that most of the reviewed studies employ key concepts without delving into their essence or implications, revealing case-based disputes and a utilitarian trend in the development of the field.
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Copyright (c) 2025 Jeanette Lorena Moscoso Córdova, Mariela Cristina Chango Galarza, Bayron Ramiro Pinda Guanolema, Myriam Alexandra Urbina Poveda