Table 1

Most cited journals

Journal

Source: Own elaboration through RStudio.

Cites

Papers

BUSINESS STRATEGY AND THE ENVIRONMENT | 614 | 31
BRITISH ACCOUNTING REVIEW | 377 | 8
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 314 | 10
EUROPEAN ACCOUNTING REVIEW | 307 | 2
JOURNAL OF BUSINESS ETHICS | 274 | 6
ACCOUNTING AUDITING \& ACCOUNTABILITY JOURNAL | 244 | 4
ACCOUNTING REVIEW | 228 | 2
STRATEGIC MANAGEMENT JOURNAL | 127 | 1
JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT \& ACCOUNTING | 126 | 1
BUSINESS \& SOCIETY | 69 | 2
M\&SOM-MANUFACTURING \& SERVICE OPERATIONS MANAGEMENT | 68 | 1
AUSTRALIAN JOURNAL OF MANAGEMENT | 58 | 2
AUSTRALIAN ACCOUNTING REVIEW | 57 | 3
CONTEMPORARY ACCOUNTING RESEARCH | 45 | 2
B E JOURNAL OF ECONOMIC ANALYSIS \& POLICY | 45 | 1
ECOLOGICAL ECONOMICS | 38 | 1
ACCOUNTING AND FINANCE | 37 | 4
INTERNATIONAL JOURNAL OF OPERATIONS \& PRODUCTION MANAGEMENT | 36 | 1
JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH | 30 | 3
MANAGERIAL AUDITING JOURNAL | 29 | 1

On the other hand, among 5 authors, they collected43.2% of the citations of the total citations collected(4,409), which we can see in Table 2.

Also in figure 1, the density spheres represent the mostcited journals in the same way, that the more citationsthey have, their sphere will become larger andpredominant color.

Cumpean, J., Briseño, A., y Zorrilla Del Castillo, A. L.

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Vol. 7, núm. 21 / septiembre – diciembre del 2022