Abstract

SALGADO-CASTILLO, Jorge Andrés. Tendencias de investigación en contabilidad de gestión en Iberoamérica (1998-2008). Cuad. Contab. [online]. 2011, vol.12, n.30, pp.273-305. ISSN 0123-1472.

Managerial accountancy has experienced a particular evolution in Ibero-America, not necessarily moving forward at the same rhythm as the majority of international tendencies. The present work aims at characterizing and describing production in Ibero-American managerial accountancy from 1998 to 2002 and it casts a light over some conclusions and discussions around investigations in this field. The thematic content analysis methodology was employed using categories from previous surveys, specially the study performed by Hesford (Hesford et al, 2007). Besides, the text also includes a brief commentary about the diversity of approaches to managerial accountancy and the Ibero-American context, as well as a methodological description of the study, the information analysis, recollected data, the chosen analysis category, quotations analysis and the discussion of results.

Keywords : Management Accounting; trends; Ibero-America; research; Cost accounting; accounting research; thematic content analysis; accounting principles; accounting practice.

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