Theoretical framing of management accounting as a segment of the general theory of accounting

Accounting has been consolidated, through different studies and investigations that have resulted in Theories and Currents. Transforming in this way, from a technique to scientific models, nurturing itself from other sciences: mainly economics, administration, sociology and psychology. Its objective...

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Autor principal: Tamagno, Mario Raúl
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2022
Materias:
Contabilidad
Segmentos
Corrientes
Teorías
Gestión
Accounting
Segments
Currents
Theories
Management
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/2285
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2285_oai
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Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
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spelling I28-R145-2285_oai2025-02-11 Tamagno, Mario Raúl 2022-06-21 Accounting has been consolidated, through different studies and investigations that have resulted in Theories and Currents. Transforming in this way, from a technique to scientific models, nurturing itself from other sciences: mainly economics, administration, sociology and psychology. Its objectives were evolving from the registry of the patrimonial reality towards the explanation of reality, and even its prediction and, in this way, intervening in it. The demand for internal information for decision making has been increasing, which has generated a particular study called Management Accounting. We will try to analyze its relative importance, as well as the different theories and currents that have impacted it. It has been possible to propose a framework for Management Accounting within the General Theory of Accounting. The study of Management Accounting through the different accounting theories allows us to observe the importance of the accounting discipline or segment as a generator of information that underpins the strategic management of companies. An example of this evolution is that of strategic cost management, where the use of cost information allows the development and identification of more appropriate strategies that will produce a substantial competitive advantage. La Contabilidad ha ido consolidándose, a través de distintos estudios e investigaciones que han derivado en Teorías y Corrientes. Transformándose así, desde una técnica hacia modelos científicos, nutriéndose de otras ciencias: principalmente de la economía, la administración, la sociología y la psicología. Sus objetivos fueron evolucionando desde el registro de la realidad patrimonial hacia la explicación de la realidad, e incluso su predicción y, de esa manera, interviniéndola. La demanda de información interna para la toma de decisiones ha sido cada vez mayor, lo que ha generado un estudio denominado Contabilidad de Gestión. Pretenderemos analizar su importancia relativa, así como las distintas teorías y corrientes que le han impactado. Se ha logrado proponer un encuadramiento de la Contabilidad de Gestión dentro de la Teoría General de la Contabilidad. El estudio de la Contabilidad de Gestión a través de las distintas teorías contables nos permite observar la importancia que tiene la disciplina o segmento contable como generadora de información que apuntale la gestión estratégica de las empresas. Un ejemplo, de esta evolución, es el de la administración estratégica de costos, donde el uso de la información de costos permite desarrollar e identificar estrategias más adecuadas que producirán una ventaja competitiva sustancial. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2285 10.56503/Contabilidad_y_Auditoria/Nro.55(28)pp79-103 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2285/3078 https://ojs.economicas.uba.ar/Contyaudit/article/view/2285/3099 Derechos de autor 2022 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 55 (28): CONTABILIDAD Y AUDITORÍA Enero - Junio 2022; 79-103 1852-446X 1515-2340 Contabilidad Segmentos Corrientes Teorías Gestión Accounting Segments Currents Theories Management Theoretical framing of management accounting as a segment of the general theory of accounting Encuadramiento teórico de la contabilidad de gestión como segmento de la teoría general de la contabilidad info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2285_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Contabilidad
Segmentos
Corrientes
Teorías
Gestión
Accounting
Segments
Currents
Theories
Management
spellingShingle Contabilidad
Segmentos
Corrientes
Teorías
Gestión
Accounting
Segments
Currents
Theories
Management
Tamagno, Mario Raúl
Theoretical framing of management accounting as a segment of the general theory of accounting
topic_facet Contabilidad
Segmentos
Corrientes
Teorías
Gestión
Accounting
Segments
Currents
Theories
Management
description Accounting has been consolidated, through different studies and investigations that have resulted in Theories and Currents. Transforming in this way, from a technique to scientific models, nurturing itself from other sciences: mainly economics, administration, sociology and psychology. Its objectives were evolving from the registry of the patrimonial reality towards the explanation of reality, and even its prediction and, in this way, intervening in it. The demand for internal information for decision making has been increasing, which has generated a particular study called Management Accounting. We will try to analyze its relative importance, as well as the different theories and currents that have impacted it. It has been possible to propose a framework for Management Accounting within the General Theory of Accounting. The study of Management Accounting through the different accounting theories allows us to observe the importance of the accounting discipline or segment as a generator of information that underpins the strategic management of companies. An example of this evolution is that of strategic cost management, where the use of cost information allows the development and identification of more appropriate strategies that will produce a substantial competitive advantage.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Tamagno, Mario Raúl
author_facet Tamagno, Mario Raúl
author_sort Tamagno, Mario Raúl
title Theoretical framing of management accounting as a segment of the general theory of accounting
title_short Theoretical framing of management accounting as a segment of the general theory of accounting
title_full Theoretical framing of management accounting as a segment of the general theory of accounting
title_fullStr Theoretical framing of management accounting as a segment of the general theory of accounting
title_full_unstemmed Theoretical framing of management accounting as a segment of the general theory of accounting
title_sort theoretical framing of management accounting as a segment of the general theory of accounting
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2022
url https://ojs.economicas.uba.ar/Contyaudit/article/view/2285
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2285_oai
work_keys_str_mv AT tamagnomarioraul theoreticalframingofmanagementaccountingasasegmentofthegeneraltheoryofaccounting
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