Accounting as a useful tool for developing competitiveness in Companies

A documentary review was carried out on the production and publication of research papers on the study of the accounting variable as a useful tool for developing competitiveness in companies. The purpose of the bibliometric analysis proposed in this document is to know the main characteristics of the volume of publications registered in the Scopus database during the period 2016-2021, achieving the identification of 129 publications. The information provided by the said platform was organized using tables and figures for categorizing the information by Year of Publication, Country of Origin, Area of Knowledge, and Type of Publication. Once these characteristics were described, a qualitative analysis was used to refer to the position of different authors on the proposed topic. Among the main findings of this research, the Russian Federation, with 27 publications, is the country with the highest production. The area of knowledge that made the greatest contribution to the construction of bibliographic material referring to the study of accounting as a useful tool to develop competitiveness in companies was business with 43 published documents, and the type of publication that was most used during the period mentioned above was the journal article, which represents 64% of the total scientific production