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