Tecnologías emergentes para la auditoría socioambiental: identificación de factores, desafíos, tecnologías mediante minería de textos y análisis
DOI:
https://doi.org/10.18800/kawsaypacha.202501.A004Palabras clave:
Auditoría socioambiental, Sistemas de información, Tecnología de big data, Minería y análisis de texto, Desafíos globalesResumen
El medioambiente y la sociedad son dos aspectos fundamentales para los negocios. Las empresas deben considerar estos aspectos al abordar desafíos como la transparencia, la responsabilidad, la sostenibilidad y la gobernanza. El objetivo de este estudio es evaluar el impacto de los sistemas de información sobre las prácticas de auditoría socioambiental (PAS) y parte de la premisa de que el impacto de las actividades de una organización en la sociedad y el medioambiente puede ser evaluado mediante prácticas de auditoría, cuya eficiencia depende de los sistemas de información. Los conjuntos de datos fueron extraídos de Scopus y Web of Science (WoS) utilizando una metodología de minería de textos y fueron analizados mediante Análisis de Correspondencia (AC) para identificar factores, desafíos y tecnologías; Análisis Factorial Exploratorio (AFE) para identificar estructuras subyacentes de factores; y Análisis Factorial Confirmatorio (AFC) para evaluar las relaciones de causa y efecto entre factores, tecnologías y desafíos. Algunas tecnologías emergentes, como big data, blockchain, soluciones en la nube y aprendizaje automático, parecen influir en las PAS tanto de manera positiva como negativa, pero en su mayoría de manera insignificante. Se encontró que los desafíos como la transparencia, la responsabilidad y la sostenibilidad están asociados con las PAS. La tecnología blockchain influye positivamente en los factores sociales y ambientales, mientras que el aprendizaje automático influye negativamente en el AFE, aunque su impacto es positivo y significativo en el AFC.
Descargas
Referencias
Archana, T. (2025). Artificial Intelligence (AI) and Digital Competencies in the Public Sector. Digital Competency Development for Public Officials, 95–120. https://doi.org/10.4018/979-8-3693-6547-2.ch005
Mazé, A., Aït-Aïssa, M., Mayer, S., & Verjux, N. (2016). Third-Party Certifications and the Role of Auditing Policies in Sustainability. Organization & Environment, 29(3), 308–331. https://doi.org/10.1177/1086026615628034
Aswar, K., Ermawati, & Julianto, W. (2021). Implementation of accrual accounting by the Indonesian central government: An investigation of social factors. Public and Municipal Finance, 10(1), 151–163. https://doi.org/10.21511/pmf.10(1).2021.12
Bai, C., Zhou, H., & Sarkis, J. (2023). Evaluating Industry 4.0 technology and sustainable development goals – a social perspective. International Journal of Production Research, 61(23), 8094–8114. https://doi.org/10.1080/00207543.2022.2164375
Balaji, K. (2025). Harnessing AI and Blockchain in Sustainability Assurance. Navigating Trust in Sustainability Reporting and Assurance, 215–242. https://doi.org/10.4018/979-8-3373-0117-4.ch007
Beh, E. J., & Lombardo, R. (Eds.). (2014). Correspondence Analysis. Wiley Series in Probability and Statistics. https://doi.org/10.1002/9781118762875
Benbouzid, B. (2019). To predict and to manage. Predictive policing in the United States. Big Data & Society, 6(1), 205395171986170. https://doi.org/10.1177/2053951719861703
Blazquez, D., & Domenech, J. (2018). Big Data sources and methods for social and economic analyses. Technological Forecasting and Social Change, 130, 99–113. https://doi.org/10.1016/j.techfore.2017.07.027
Cao, Q. (Ray), Chen, A. N. K., Ewing, B. T., & Thompson, M. A. (2021). Evaluating Information System Success and Impact on Sustainability Practices: A Survey and a Case Study of Regional Mesonet Information Systems. Sustainability, 13(13), 7260. https://doi.org/10.3390/su13137260
Demirel, E., & Eskin, İ. (2020). Investigation of the Effects of Environment on Financial Reporting. Ethics and Sustainability in Accounting and Finance, Volume II, 19–38. https://doi.org/10.1007/978-981-15-1928-4_2
Dovgal, V., & Kuizheva, S. (2022). Using Big Data Technology to Protect the Environment. Russian Journal of Earth Sciences, 1–5. https://doi.org/10.2205/2022es01si02
Ghobakhloo, M., Iranmanesh, M., Mubarik, M. S., Mubarak, M. F., Amran, A., & Khanfar, A. A. A. (2023). Blockchain technology as an enabler for sustainable business ecosystems: A comprehensive roadmap for socioenvironmental and economic sustainability. Business Strategy & Development, 7(1). Portico. https://doi.org/10.1002/bsd2.319
Harber, M., Maroun, W., & de Ricquebourg, A. D. (2023). Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform. Critical Perspectives on Accounting, 97, 102580. https://doi.org/10.1016/j.cpa.2023.102580
Julien, K. B., & Owusu-Berko, L. (2025). Algorithmic bias, data ethics, and governance: Ensuring fairness, transparency and compliance in AI-powered business analytics applications. World Journal of Advanced Research and Reviews, 25(2), 1746–1763. https://doi.org/10.30574/wjarr.2025.25.2.0571
Kaasch, A., & Schulze Waltrup, R. (2021). Introduction: Global eco-social policy: Contestation within an emerging policy era? Global Social Policy, 21(2), 319–322. https://doi.org/10.1177/14680181211019152
Khan, A. (2024). Data Ethics in the Age of AI. https://doi.org/10.1515/9781501522635
Ma, R. (2023). Construction of a social audit platform based on big data for “industry price, quality and credit.” Applied Mathematics and Nonlinear Sciences, 8(2), 1339–1354. https://doi.org/10.2478/amns.2023.1.00039
Mandelli, M. (2022). Understanding eco-social policies: a proposed definition and typology. Transfer: European Review of Labour and Research, 28(3), 333–348. https://doi.org/10.1177/10242589221125083
Montero, A. G., & Le Blanc, D. (2019). The Role of External Audits in Enhancing Transparency and Accountability for the Sustainable Development Goals. (2019). UN Department of Economic and Social Affairs (DESA) Working Papers. https://doi.org/10.18356/3fe94447-en
Musunuru, K. (2024). Textmining: A Python Script for Text Mining and Analysis. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4891783
Musunuru, K. (2024). Easytm: An Easy Way to Text Mining in R. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.4890734
Norris, M., & Lecavalier, L. (2009). Evaluating the Use of Exploratory Factor Analysis in Developmental Disability Psychological Research. Journal of Autism and Developmental Disorders, 40(1), 8–20. https://doi.org/10.1007/s10803-009-0816-2
Nwachukwu, C. E., Usman, T. O., Akhor, S. O., & Oladipupo, A. O. (2021). Auditing in the New Age of Industry 4.0. International Journal of Business Strategy and Automation, 2(1), 17–28. https://doi.org/10.4018/ijbsa.20210101.oa2
Oberst, A., & Gheorghita, M. (2022). Consolidate the reputation and increase the credibility of the company through the implementation of the social audit. Competitiveness and Sustainable Development, 104–110. https://doi.org/10.52326/csd2022.18
Ong, J. H., Khatibi, A., Mohd Talib, Z., & George, R. A. (2025). Ethical leadership in environmental, social and governance (ESG) adoption for Malaysian micro, small and medium enterprises (MSMEs). International Journal of Ethics and Systems. https://doi.org/10.1108/ijoes-08-2024-0266
R Core Team (2023). R: A Language and Environment for Statistical Computing. R Foundation for Statistical Computing, Vienna, Austria. <https://www.R-project.org/>.
Rahmadhani, S., Lim, J., & Santikawati, S. (2023). Analisis Praktik Audit Big Data Environtment di Indonesia. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(5), 1135–1146. https://doi.org/10.54443/sinomika.v1i5.587
Revelle, W. (2020). How to: Use the psych package for factor analysis and data reduction. Northwestern University, Department of Psychology: Evanston, IL, USA.
Rosseel, Y. (2012). lavaan: An R package for structural equation modeling. Journal of statistical software, 48, 1-36.
Shahib, H. M., Sukoharsono, E. G., Achsin, M., & Prihatiningtias, Y. W. (2020). Developing Local Government’s Socioenvironmental Accountability: Insights from Indonesian Socioenvironmental NGOs’ Annual Reports. Environmentalism and NGO Accountability, 27–54. https://doi.org/10.1108/s1479-359820200000009003
Somer Garrido Díaz. (2019). Componentes para analizar los resultados de una contabilidad ambiental. Proyecciones, 13, 006. https://doi.org/10.24215/26185474e006
Sucena, E., & Marinho, M. M. de O. (2019). Environmental disclosure analysis of sustainability reports the brazilian and international brewing industry based on Global Reporting Initiative - GRI. Gestão & Produção, 26(3). https://doi.org/10.1590/0104-530x3120
Sysoieva, I., Pozniakovska, N., Mikluha, O., Pukas, A., & Roleders, V. (2023). Social audit as a tool of civil society aimed at ensuring the sustainability. IOP Conference Series: Earth and Environmental Science, 1126(1), 012031. https://doi.org/10.1088/1755-1315/1126/1/012031
Tavares, M. C., & Azevedo, G. (2022). Contribution of Industry 4.0 Technologies to Social Responsibility and Sustainability. 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). https://doi.org/10.23919/cisti54924.2022.9820334
Thanasi-Boçe, M., & Hoxha, J. (2025). Blockchain for Sustainable Development: A Systematic Review. Sustainability, 17(11), 4848. https://doi.org/10.3390/su17114848
Troshani, I., Doolin, B., Fradley, K., & Rampersad, G. (2022). Information systems, sociomaterial practices and the emergence of environmental management infrastructures. Australasian Journal of Information Systems, 26. https://doi.org/10.3127/ajis.v26i0.3829
Vinšalek-Stipić, V. (2022). The concept and importance of social audit for sustainable community development. BH Ekonomski Forum, 16(1), 151–165. https://doi.org/10.5937/bhekofor2201151v
Wang, Y. (2022). The Study Based on Intelligent Big Data Technology for Water Resources Audit. Scientific Programming, 2022, 1–9. https://doi.org/10.1155/2022/1188402
Wong, C. W. Y., Wong, C. Y., Boon-itt, S., & Tang, A. K. Y. (2021). Strategies for Building Environmental Transparency and Accountability. Sustainability, 13(16), 9116. https://doi.org/10.3390/su13169116
Yusoff, Y. H., Johari, A. S., Mohd Rahmatullah, D. A., Zainal, N. A., Tajuddin, N. A., & Thilaiampalam, N. T. S. (2023). Industry Revolution 4.0: Rapid Growth of Technology May Affect Job Security in Auditing Profession: A Concept Paper. International Journal of Academic Research in Business and Social Sciences, 13(3). https://doi.org/10.6007/ijarbss/v13-i3/16546
Zhang, K. (2023). Application of computer aided audit system and innovation research of enterprise financial audit under the background of big data. Advances in Engineering Technology Research, 5(1), 484. https://doi.org/10.56028/aetr.5.1.484.2023
