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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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2022
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| 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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| Sumario: | 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. |
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