La influencia del contable de gestión en los programas de cambio organizativo y contableevidencia empírica en un entorno organizativo de mejora continua

  1. Vélez Elorza, María Luisa
  2. Sánchez Vázquez, José Manuel
  3. Pedro Araújo Pinzón
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2005

Número: 124

Páginas: 77-112

Tipo: Artículo

DOI: 10.1080/02102412.2005.10779543 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

En los últimos tiempos se ha escrito mucho acerca del nuevo papel de los contables de gestión; no obstante, en la literatura contable hay limitada evidencia empírica sobre la influencia ejercida por los contables de gestión en cambios organizativos y contables y acerca de cómo determinados factores organizativos favorecen este papel activo de los contables de gestión. Este trabajo analiza, a través de un estudio de caso en una empresa que ha desarrollado una filosofía de calidad y mejora continua, las funciones ejercidas por el contable de gestión, los factores que favorecen el papel activo del contable de gestión en los programas de cambio organizativo y contable, y las implicaciones de estos programas de mejora para la contabilidad de gestión.

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Fuente de los datos: Dialnet