Resumen

LOPEZ-VALEIRAS, ERNESTO; GOMEZ-CONDE, JACOBO  y  NARANJO-GIL, DAVID. RELATIONSHIP BETWEEN ACCOUNTING SYSTEMS AND CONTROL MANAGEMENT AND THE BIAS IN ASSESSMENT AND DECISION MAKING. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.1, pp.13-24. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1618.

Managers conduct evaluations and make decisions that can be biased and, therefore, cause adverse effects to the desired organizational performance. Identifying the biases and their causes have been widely studied in the accounting literature and management control in recent decades. The aim of this paper is to summarize the previous results, which allows a clear and comprehensive view of the role of Accounting Systems and Management Control (SCCG) in relation to biases in the decisions and assessments. As a result a conceptual framework is obtained in which SCCG are postulated as both generators and inhibitors of bias, according to its own characteristics and the characteristics of users. This result allows professionals (especially controllers) and academicians to know better processes using the information generated by SCCG and so act accordingly.

Palabras clave : Bias; Accounting systems and management control; Performance evaluation; Decision making.

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