Abstract

SALGADO-CASTILLO, Jorge Andrés. Tendencies on Management Accounting: A Look at their Evolution (Late XIX Century and XX Century). Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.787-805. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.tcgm.

Management accounting is considered às a branch of the accounting discipline influenced by social and economic contexts; it is the branch inserted in a time framework that configures it. These particular times and contexts influence and are influenced by the meaning, sense, and practices of accounting. By following the road of some development milestones that are part of the evolution of management accounting in the international sector, we can group them into tendencies that have been the subject matter of academic reflection and application in corporate units. Our aim is to show these roads, with a descriptive focus, from a historical and academic-research point of view, in order to highlight the main contributions to both fields. The origin of management accounting is shown from the organizational production environments -these are subject to greater reflection and research with increasing frequency- and it currently is a fundamental component of the accounting discipline knowledge.

Keywords : management accounting; tendencies; international; evolution; contributions; academic development; research.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )