<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1657-6276</journal-id>
<journal-title><![CDATA[Pensamiento & Gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Pensam. gest.]]></abbrev-journal-title>
<issn>1657-6276</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universidad del Norte - Barranquilla, Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1657-62762019000100161</article-id>
<article-id pub-id-type="doi">10.14482/pege.46.3580</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Aproximaciones teóricas a la planeación estratégica y la contabilidad gerencial como elementos clave en la gestión de las pymes en Colombia]]></article-title>
<article-title xml:lang="en"><![CDATA[Theoretical approaches to strategic planning and management accounting as key elements in the management of SMEs in Colombia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Serrato Guana]]></surname>
<given-names><![CDATA[Andrés David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Corporación Universitaria Minuto de Dios  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<numero>46</numero>
<fpage>161</fpage>
<lpage>186</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1657-62762019000100161&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1657-62762019000100161&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1657-62762019000100161&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La siguiente revisión bibliográfica tiene como propósito abordar los conceptos de planeación estratégica y contabilidad gerencial, analizados desde una perspectiva situada en la gestión administrativa y financiera dentro de las organizaciones. Se realizó una búsqueda documental en bases de datos reconocidas, tales como Proquest, Ebsco, Scopus y Sciencedirect, entre otras, por medio de palabras clave como "planeación", "estrategia", "gestión organizacional", "contabilidad", y "toma de decisiones". Estos elementos constituyeron la formulación de búsqueda manual y automatizada. Se seleccionaron 40 documentos publicados en los últimos 20 años (1997-2017), los cuales reúnen el requisito de ser artículos originales y tener un carácter científico; el primer filtro de búsqueda fue a través del título, posteriormente mediante el resumen y las palabras clave, los cuales se sistematizaron en una hoja de cálculo. Esto conlleva a concluir la importancia que tienen los conceptos investigados en la gestión empresarial, la toma de decisiones y la sostenibilidad de las organizaciones, así como la necesidad de realizar investigaciones más puntuales (trabajo de campo) a fin de profundizar sobre]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The following bibliographical review has as intention approach the concepts of planning strategic and managerial accounting, analyzed from a perspective in the administrative and financial management inside the organizations. A documentary search was realized in recognized databases as Proquest, Ebsco, Scopus and Sciencedirect, between others, across ke-ywords as "planning", "strategy", "management of the companies", "accounting", and capture of decisions; elements that constituted the formulation la planeación estratégica. of manual and automated search. A total of 40 documents published in the last 20 years (1997-2017) that meet the requirement of being original articles and of a scientific character were selected. The first search filter was through title, later summary and keywords, which were systematized in a spreadsheet. This leads to conclude the importance of the concepts investigated in business management, decision making and sustainability of organizations, as well as the need to conduct more specific research (field work) to deepen strategic planning.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[contabilidad]]></kwd>
<kwd lng="es"><![CDATA[estrategia]]></kwd>
<kwd lng="es"><![CDATA[gestión organizacional]]></kwd>
<kwd lng="es"><![CDATA[planeación]]></kwd>
<kwd lng="es"><![CDATA[toma de decisiones]]></kwd>
<kwd lng="en"><![CDATA[accounting]]></kwd>
<kwd lng="en"><![CDATA[strategy]]></kwd>
<kwd lng="en"><![CDATA[management organizations]]></kwd>
<kwd lng="en"><![CDATA[planning]]></kwd>
<kwd lng="en"><![CDATA[decision-making]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aguirre]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Inteligencia estratégica: un sistema para gestionar la innovación]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2015</year>
<volume>31</volume>
<numero>134</numero>
<issue>134</issue>
<page-range>100-10</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aguirre]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Restrepo]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Scientific Research Analysis of Sectoral Innovation Systems]]></article-title>
<source><![CDATA[Proceedings of PICMET '12: Technology Management for Emerging Technologies (PICMET 2012)]]></source>
<year>2012</year>
<publisher-loc><![CDATA[Vancouver, Brtitish Columbia ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alveiro Montoya]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Balanced Scorecard como herramienta de evaluación en la gestión administrativa]]></article-title>
<source><![CDATA[Revista Científica» Visión de Futuro»]]></source>
<year>2011</year>
<volume>15</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baray]]></surname>
<given-names><![CDATA[H. L. Á]]></given-names>
</name>
</person-group>
<source><![CDATA[Introducción a la metodología de la investigación]]></source>
<year>2006</year>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Blanco]]></surname>
<given-names><![CDATA[M. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Babío]]></surname>
<given-names><![CDATA[M. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Catorna]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramos]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<source><![CDATA[troducción a la contabilidad. Contabilidad financiera I]]></source>
<year>2000</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Prentice Hal]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Buono]]></surname>
<given-names><![CDATA[A. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Kerber]]></surname>
<given-names><![CDATA[K. W]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Creating a sustainable approach to change: Building organizational change capacity]]></article-title>
<source><![CDATA[SAM Advanced Management Journal]]></source>
<year>2010</year>
<volume>75</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>4-16</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Burbano-Pérez]]></surname>
<given-names><![CDATA[A. J]]></given-names>
</name>
</person-group>
<source><![CDATA[Costos y presupuestos. Bogotá]]></source>
<year>2006</year>
<publisher-name><![CDATA[Ediciones Uniandes]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castro]]></surname>
<given-names><![CDATA[A. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Direccionamiento estratégico y crecimiento empresarial: algunas reflexiones en torno a su relación. Strategic direction and entrepre-neurial growth]]></article-title>
<source><![CDATA[Pensamiento &amp; gestión]]></source>
<year>2010</year>
<volume>28</volume>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Contreras Sierra]]></surname>
<given-names><![CDATA[E. R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El concepto de estrategia como fundamento de la planeación estratégica]]></article-title>
<source><![CDATA[Revista científica Pensamiento y Gestión]]></source>
<year>2014</year>
<volume>35</volume>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Correa]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramírez]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Castaño Ríos]]></surname>
<given-names><![CDATA[C. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La importancia de la planeación financiera en la elaboración de los planes de negocio y su impacto en el desarrollo empresarial]]></article-title>
<source><![CDATA[Revista Facultad De Ciencias Económicas: Investigación y Reflexión]]></source>
<year>2010</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>179-94</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cotton]]></surname>
<given-names><![CDATA[B]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA["Relevance Redux"- Management Accounting Today]]></article-title>
<source><![CDATA[Chartered Accountants Journal]]></source>
<year>2005</year>
<page-range>6-12</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Evia Puerto]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[¿ Es la contabilidad administrativa una herramienta útil para desarrollar la competitividad de las empresas?]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2006</year>
<volume>219</volume>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farfán]]></surname>
<given-names><![CDATA[M. A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La contabilidad de direccionamiento estratégico como oportunidad de desarrollo empresarial en las Pymes]]></article-title>
<source><![CDATA[Cuadernos de Contabilidad]]></source>
<year>2010</year>
<volume>11</volume>
<numero>29</numero>
<issue>29</issue>
<page-range>347-65</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fernández]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<source><![CDATA[Valoración de empresas, Gestión 2000]]></source>
<year>1999</year>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franklin]]></surname>
<given-names><![CDATA[E. B]]></given-names>
</name>
</person-group>
<source><![CDATA[Organización de Empresas]]></source>
<year>1997</year>
<publisher-loc><![CDATA[Ed. McGraw-Hill ]]></publisher-loc>
<publisher-name><![CDATA[México]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Frixione]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<source><![CDATA[Autodiagnóstico de pequeñas y medianas empresas]]></source>
<year>2004</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Limusa]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Garden]]></surname>
<given-names><![CDATA[T]]></given-names>
</name>
</person-group>
<source><![CDATA[GardenIraq: The military campaign International Affaires,]]></source>
<year>2003</year>
<volume>79</volume>
<page-range>701-18</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Glaister]]></surname>
<given-names><![CDATA[K. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Falshaw]]></surname>
<given-names><![CDATA[J. R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic planning: still going strong?]]></article-title>
<source><![CDATA[Long Range Planning]]></source>
<year>1999</year>
<volume>32</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>107-16</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez]]></surname>
<given-names><![CDATA[L. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Balkin]]></surname>
<given-names><![CDATA[B. D]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración]]></source>
<year>2003</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[McGraw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hansen]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Mowen]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración de costos.Contabilidad y control]]></source>
<year>2007</year>
<edition>Quinta</edition>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Thompson Learning]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hope]]></surname>
<given-names><![CDATA[Tony]]></given-names>
</name>
<name>
<surname><![CDATA[Hope]]></surname>
<given-names><![CDATA[Jeremy]]></given-names>
</name>
</person-group>
<source><![CDATA[Transformando la cuenta de resultados]]></source>
<year>1997</year>
<publisher-loc><![CDATA[México, D.F ]]></publisher-loc>
<publisher-name><![CDATA[Paidós Emresa]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bilbao]]></surname>
<given-names><![CDATA[Iribar]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez Pereda]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA["¿Cómo podemos controlar la gestión desarrollada por nuestra ONG?"]]></article-title>
<source><![CDATA[Boletin de estudios económicos]]></source>
<year>1996</year>
<page-range>245-59</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kaye]]></surname>
<given-names><![CDATA[Ronald]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Role of Management Accountants in Information Strategy"]]></article-title>
<source><![CDATA[Journal of Information Technology]]></source>
<year>2001</year>
<page-range>251-64</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lozada]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Vargas]]></surname>
<given-names><![CDATA[L. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Arias-Pérez]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Perspectivas predominantes de la investigación sobre estrategia empresarial en Colombia]]></article-title>
<source><![CDATA[Perfil de Coyuntura Económica]]></source>
<year>2015</year>
<volume>26</volume>
<page-range>135-48</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[M. A]]></given-names>
</name>
</person-group>
<source><![CDATA[De la contabilidad de costos a los tableros de control]]></source>
<year>2003</year>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mejía]]></surname>
<given-names><![CDATA[T. A]]></given-names>
</name>
</person-group>
<source><![CDATA[Estructura presupuestal de un proyecto económico]]></source>
<year>2005</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Santo Tomás]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Meléndez]]></surname>
<given-names><![CDATA[H]]></given-names>
</name>
</person-group>
<source><![CDATA[Plan de negocios y análisis de inversiones]]></source>
<year>2005</year>
<publisher-loc><![CDATA[Bucaramanga ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Santo Tomás]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mendoza Torres]]></surname>
<given-names><![CDATA[M. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Ortiz Riaga]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El liderazgo transformacional, dimensiones e impacto en la cultura organizacional y eficacia de las empresas]]></article-title>
<source><![CDATA[Revista Facultad de Ciencias Económicas: Investigación y Reflexión]]></source>
<year>2006</year>
<volume>14</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Meigs]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
<name>
<surname><![CDATA[Williams]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
<name>
<surname><![CDATA[Haka]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
<name>
<surname><![CDATA[Bettner]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<source><![CDATA[Incremental Analysis. Accounting: The Basis of Business Decisions]]></source>
<year></year>
<edition>11th</edition>
<page-range>863</page-range><publisher-loc><![CDATA[Boston, MA ]]></publisher-loc>
<publisher-name><![CDATA[Irwin/McGraw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mina-Balanta]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Ética y contabilidad de gestión. Un camino posible hacia el logro de objetivos]]></article-title>
<source><![CDATA[Cuadernos de Contabilidad]]></source>
<year>2014</year>
<volume>15</volume>
<numero>39</numero>
<issue>39</issue>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Molina]]></surname>
<given-names><![CDATA[H]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El desarrollo organizacional como facilitador del cambio]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2000</year>
<volume>16</volume>
<numero>77</numero>
<issue>77</issue>
<page-range>13-25</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<collab>Nelson y Rose</collab>
<article-title xml:lang=""><![CDATA[RoseThe US geological survey's military geology unit in World War II]]></article-title>
<source><![CDATA[«The Army's pet prophets» Quarterly Journal of Engineering Geology and Hydrogeology]]></source>
<year>2012</year>
<volume>45</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>349-67</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<collab>Oquendo y Acevedo</collab>
<article-title xml:lang=""><![CDATA[El sistema de innovación colombiano: fundamentos, dinámicas y avatares]]></article-title>
<source><![CDATA[Revista Trilogía]]></source>
<year>2012</year>
<volume>6</volume>
<page-range>105-20</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Porter]]></surname>
<given-names><![CDATA[M. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[What is strategy]]></article-title>
<source><![CDATA[Published November]]></source>
<year>1996</year>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Porter]]></surname>
<given-names><![CDATA[M. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Kramer]]></surname>
<given-names><![CDATA[M. R]]></given-names>
</name>
</person-group>
<source><![CDATA[The competitive advantage of corporate]]></source>
<year>2002</year>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quintero]]></surname>
<given-names><![CDATA[J. S]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estrategia integral para pymes innovadoras]]></article-title>
<source><![CDATA[Revista Escuela de Administración de Negocios]]></source>
<year>2003</year>
<volume>47</volume>
<page-range>34-45</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramírez Padilla]]></surname>
<given-names><![CDATA[D. N]]></given-names>
</name>
</person-group>
<source><![CDATA[Contabilidad administrativa]]></source>
<year>2008</year>
<publisher-name><![CDATA[McGraw-Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ripoll Felliú]]></surname>
<given-names><![CDATA[Vicente]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estudio sobre la evolución histórica de la contabilidad de gestión]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Aparisi Candeli]]></surname>
<given-names><![CDATA[José Antonio]]></given-names>
</name>
</person-group>
<source><![CDATA[Revista Legis del Contador]]></source>
<year>2001</year>
<volume>7</volume>
<page-range>167-92</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ryan]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Scapens]]></surname>
<given-names><![CDATA[R. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Theobald]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ganzinelli]]></surname>
<given-names><![CDATA[C]]></given-names>
</name>
</person-group>
<source><![CDATA[Metodología de la investigación en finanzas y contabilidad]]></source>
<year>2004</year>
<publisher-loc><![CDATA[Barcelona ]]></publisher-loc>
<publisher-name><![CDATA[Deusto]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Salgado]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tendencias de investigación en contabilidad de gestión en Iberoamérica (1998-2008)]]></article-title>
<source><![CDATA[Cuadernos de Contabilidad]]></source>
<year>2011</year>
<volume>12</volume>
<numero>30</numero>
<issue>30</issue>
<page-range>273-305</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sapag]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Sapag]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<source><![CDATA[Preparación y evaluación de proyectos]]></source>
<year>2003</year>
<edition>4a</edition>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Mc Graw Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sinisterra]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Polanco]]></surname>
<given-names><![CDATA[L. E]]></given-names>
</name>
</person-group>
<source><![CDATA[Contabilidad administrativa]]></source>
<year>2007</year>
<publisher-name><![CDATA[Ecoe Ediciones]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tanaka]]></surname>
<given-names><![CDATA[Y]]></given-names>
</name>
<name>
<surname><![CDATA[Tanaka]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Kashiwaya]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Phys. Rev. Lett]]></source>
<year>1995</year>
<volume>74</volume>
</nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Varela]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<source><![CDATA[Innovación empresarial: arte y ciencia en la creación de empresas]]></source>
<year>2001</year>
<edition>2a</edition>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Pearson educación de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Velásquez Vásquez]]></surname>
<given-names><![CDATA[F]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La estrategia, la estructura y las formas de asociación: fuentes de ventaja competitiva para las pymes colombianas]]></article-title>
<source><![CDATA[Estudios gerenciales]]></source>
<year>2004</year>
<volume>20</volume>
<numero>93</numero>
<issue>93</issue>
<page-range>73-97</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yermanos]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Correa]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
</person-group>
<source><![CDATA[Contabilidad administrativa: un enfoque gerencial de costos]]></source>
<year>2011</year>
<publisher-loc><![CDATA[Cali ]]></publisher-loc>
<publisher-name><![CDATA[Universidad ICESI]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
