La influencia del contable de gestión en los programas de cambio organizativo y contableevidencia empírica en un entorno organizativo de mejora continua
- Vélez Elorza, María Luisa
- Sánchez Vázquez, José Manuel
- Pedro Araújo Pinzón
ISSN: 0210-2412
Year of publication: 2005
Issue: 124
Pages: 77-112
Type: Article
More publications in: Revista española de financiación y contabilidad
Abstract
En los últimos tiempos se ha escrito mucho acerca del nuevo papel de los contables de gestión; no obstante, en la literatura contable hay limitada evidencia empírica sobre la influencia ejercida por los contables de gestión en cambios organizativos y contables y acerca de cómo determinados factores organizativos favorecen este papel activo de los contables de gestión. Este trabajo analiza, a través de un estudio de caso en una empresa que ha desarrollado una filosofía de calidad y mejora continua, las funciones ejercidas por el contable de gestión, los factores que favorecen el papel activo del contable de gestión en los programas de cambio organizativo y contable, y las implicaciones de estos programas de mejora para la contabilidad de gestión.
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