Contabilidad de Gestión Estratégica
DOI:
https://doi.org/10.5281/zenodo.15375643Palabras clave:
Contabilidad de gestión, contabilidad de gestión estratégica, gestión estratégica, horizonte estratégico contableResumen
El presente artículo representa la etapa inicial de una investigación mayor que tiene como propósito estudiar la estrategia contable. Para ello, se llevó a cabo una extensa revisión del estado del arte en publicaciones académicas disponibles en las diferentes bases de datos multidisciplinarias, de contabilidad y gestión. Además, se presentan los enfoques de la contabilidad de gestión estratégica y la información contable para la estrategia. En los resultados se encontraron discrepancias en los postulados de los autores, como consecuencia se estudia la relación entre la contabilidad de gestión, la contabilidad de gestión estratégica y la gestión estratégica de los costos. Se concluye, que el horizonte estratégico contable permite considerar que la evaluación continua de la gestión estratégica proveniente de la información contable, será fundamental para que las organizaciones puedan adaptarse a las necesidades cambiantes del entorno.
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