Aportes de las teorías y paradigmas contables 2018-2024: una revisión sistemática

Currently, accounting as a scientific discipline has been experiencing significant evolution, driven by the need to adapt to the complex and dynamic challenges of the current context, playing a vital role in corporate decision-making. This article aims to determine the most relevant contributions to the state of the art of accounting theories and paradigms during the period 2018 to 2024, analyzing trends, relevance, and contributions to the accounting discipline. The methodology used was a systematic review of high-impact databases, analyzing journals to search for scientific publications in indexed high-impact databases: Scopus, Web of Science (WOS), SciELO, and Latindex, during the period 2018 to 2024 in Spanish and English. Descriptors for electronic searches such as “accounting theories” and “accounting paradigms” were used, and 30 scientific articles were selected, applying the PRISMA methodology. The results identified accounting theories and paradigms that respond to current demands, enriching the field with new perspectives and tools. The scientific literature in the study period is classified into seven categories. As a conclusion, the research revealed few studies on accounting theories and paradigms. Among other theories, such as Decolonial and accounting paradoxes, they offer critical and alternative perspectives, enriching academic debate and strengthening adaptability. The inclusion of these emerging theories is essential to maintain the relevance and effectiveness of accounting in a complex and dynamic global environment.