The role of management accounting in the accounting information system and its impact on the companies profitablity

The aim of this paper is to determine the role of management accounting in the accounting information system, its importance in the strategy implementation and the development of competitive advantages, and its impact on the company’s profitability and decision making. A careful literature review is...

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Detalles Bibliográficos
Autores principales: Buelvas-Meza, Carlos Gabriel, Mejía-Alfaro, Gerardo Ernesto
Formato: Revistas
Lenguaje:Español
Publicado: Universidad de Cartagena 2014
Acceso en línea:https://revistas.unicartagena.edu.co/index.php/panoramaeconomico/article/view/1370
Descripción
Sumario:The aim of this paper is to determine the role of management accounting in the accounting information system, its importance in the strategy implementation and the development of competitive advantages, and its impact on the company’s profitability and decision making. A careful literature review is undertaken, taking into consideration the relevance of the topic, facts identification to establish a chronological sequence, allowing us to define the critical role of accounting management in the accounting information system and its impact on business’ profits.