Análisis Sistemático de la Literatura de Artículos Científicos Sobre Costos Conjuntos y Costos Conjuntos Ambientales
Palabras clave:
Costos conjuntos; contabilidad de gestión; contabilidad de gestión ambiental; sostenibilidad; ODS.Resumen
Este artículo tiene como objetivo realizar una revisión sistemática de la literatura de estudios científicos que abordan el tratamiento de los costos conjuntos y los costos conjuntos ambientales, con el fin de identificar enfoques teóricos predominantes, metodologías empleadas y lagunas existentes. La metodología se clasifica como investigación descriptiva, desarrollada mediante revisión sistemática en la base de datos Scopus, utilizando un protocolo de búsqueda estructurado y criterios explícitos de inclusión y exclusión. Los resultados evidencian la diversidad de aplicaciones del concepto de costos conjuntos en sectores como energía, tecnología, agricultura, redes computacionales, gestión ambiental y finanzas, demostrando su versatilidad interdisciplinaria. Sin embargo, se identificó una baja representatividad de estudios que integren de manera consistente la dimensión ambiental al marco tradicional de asignación de costos conjuntos, configurando una laguna relevante en la literatura científica. Se concluye que la consolidación de este campo requiere una mayor articulación entre contabilidad de gestión, contabilidad de gestión ambiental y sostenibilidad corporativa, especialmente en consonancia con los Objetivos de Desarrollo Sostenible (ODS).
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