Article

Herramientas de contabilidad de gestión utilizadas en la práctica empresarial: una revisión crítica de los trabajos de investigación

Academia : Revista Latinoamericana de Administración 01/2010;
Source: DOAJ

ABSTRACT La respuesta empresarial ante el nuevo entorno dinámico no ha sido unánime. De ahí que en la última década se ha observado un crecimiento en la investigación sobre los sistemas de información para la gestión en general y los sistemas de cálculo de costes de las compañías. A causa de ello, en esta investigación analizamos las distintas herramientas de contabilidad de gestión utilizadas actualmente por las empresas. Asimismo examinamos la relación existente entre el entorno y el diseño de las organizaciones, y la influencia que tienen estas variables en la elección de los sistemas de información.

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