As non-governmental organizations (NGOs) become increasingly involved in international affairs, they face a growing deficit of confidence due to opacity of information environment. This opacity not only affects NGO financing, but also decreases public confidence in NGOs, affecting negatively their sustainability. Due to the crucial role of transparency in NGOs, the present study performs a bibliometric analysis of the research on accounting transparency. The bibliometric, conceptual and normative analysis performed shows that accounting transparency of NGOs is a broad concept. Study of the accounting transparency of NGOs is thus neither well-developed nor very saturated.

In Ecuador, criminal justice has taken an unprecedented role. It is the scene of a policy and institutionalism mired in crisis, the reasons from the right are several. Two of those reasons are exposed by Luigy Ferrajoly [1] as the main ones according to his book Law and Reason. Theory of Criminal Guarantee. The first reason is the expansion of illegality in public life that includes political parties, public administration, businessmen, banks and the entire population linked to the world of politics by dense client relationships and involved in different ways, for convenience or even just for resignation, in the practice of corruption.