La influencia del contable de gestión en los programas de cambio organizativo y contable: evidencia empírica en un entorno organizativo de mejora continua

• Autores: María Luisa Vélez Elorza , José Manuel Sánchez Vázquez, Pedro Araújo Pinzón
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 124, 2005, págs. 77-112
• Idioma: español
• DOI: 10.1080/02102412.2005.10779543
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 1 Cita
• Resumen

  • 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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