Academic Production in Accounting: A Bibliometric Analysis of University Theses in Peru

This study conducts a bibliometric analysis of undergraduate accounting theses from various Peruvian universities, identifying their evolution, thematic distribution, methodological approaches, and gender participation. A representative sample of 1,692 theses published in institutional repositories over seven years was analyzed; only theses with full-text access were included to complete the sample per university. The findings reveal a predominance of quantitative approaches, basic research type, descriptive level, and non-experimental designs as the leading methodological pattern. Thematically, the theses focus on finance, internal control, and taxation. Results also show a majority of female thesis authors, whereas academic supervision is mainly performed by males. Research topics are predominantly oriented toward the private sector, with municipalities representing the most accessible entities within the public sector. This diagnostic contributes to policy guidance aimed at diversifying methodologies, expanding thematic lines, and fostering research in accounting.