Resumen

MARTINEZ HERNANDEZ, Rosalba  y  BLANCO DOPICO, María Isabel. An Approach to the Strategic Management Accounting: A Look at its Evolution and Validity. Cuad. Contab. [online]. 2017, vol.18, n.46, pp.1-13. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc18-46.acge.

This study aims to provide an approach to the state-of-the-art in management accounting, putting special emphasis on the position of the strategic management accounting. According to it, this work focuses on multiple techniques, processes and tools supporting the development of the management accounting in the professional practice. According to this overview, the design of this study is based on a qualitatie approach with a descriptive intent. Therefore, the work is developed using the technique of scientific literature review. Consequently, the exegesis proposed herein includes research agendas designed to analyze specialized journals as well as documents from different accounting institutions and assocaitions that show their professional perspectives. This way, the obtained results identify the essential functions in the management accounting, which are those related to cost management and control, based on a performance evaluation and tools. It is worth mentioning that these functions have been dealt with historically both in the scholarly texts and in the professional practice. However, statements by some professional associations also allow to confirm that they are open to consider other aspects related to themes addressed in other disciplines. In this scenery they are resorting to the management of big data and the supply of risk-related information, which provides us with inputs to reflect about the validity of the strategic management accounting role as a discipline.

Palabras clave : management accounting; strategic management accounting; change; accounting information systems.

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