Los sesgos de las publicaciones en contabilidad: mitos y verdades

Autores/as

DOI:

https://doi.org/10.53641/junta.v9i1.168

Palabras clave:

sesgo de publicación, integridad científica, ética de publicación, revisión por pares, ciencia abierta

Resumen

Los sesgos de publicación constituyen un desafío para la calidad y credibilidad de la producción científica, debido a su influencia en la difusión e interpretación de los resultados de investigación. El objetivo del estudio fue describir los principales mitos y verdades relacionados con los sesgos presentes en las publicaciones científicas. Se realizó una revisión sistemática de literatura siguiendo las directrices PRISMA. La búsqueda se efectuó en la base de datos Scopus, identificándose 96 registros, de los cuales 54 artículos cumplieron los criterios de inclusión y fueron analizados mediante un enfoque cualitativo y análisis temático de contenido. Los resultados muestran que la integridad científica, la ética de publicación y las malas prácticas científicas constituyen las principales líneas de investigación abordadas por la literatura reciente. Asimismo, se identificaron mitos asociados a la supuesta infalibilidad de la revisión por pares y a la percepción de que los problemas de integridad científica son casos aislados. Se concluye que los sesgos de publicación continúan representando un problema vigente y que la transparencia, la ciencia abierta y las buenas prácticas editoriales contribuyen a su mitigación.

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2026-06-30

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Los sesgos de las publicaciones en contabilidad: mitos y verdades. (2026). Revista La Junta, 9(1), e168. https://doi.org/10.53641/junta.v9i1.168