%0 Journal Article
%T Aproximaci¨®n general para el an¨¢lisis de tendencias en la contabilidad de gesti¨®n en Iberoam¨¦rica
%A Salgado-Castillo
%A Jorge Andr¨¦s
%J Cuadernos de Contabilidad
%D 2010
%I Scientific Electronic Library Online
%X the wide variety of approaches and theories founding management accountancy has carried hegemonic assumptions -associated to functionalism- and assumptions from more alternative visions like interpretive and critical approaches. the growing production of the world on management accountancy sets increasingly marked bridges and influences on our ibero-american contexts. for this reason, the identification of trends in management accountancy is a possibility of opening and construction within the academic community in the incursion of this discipline in our ibero-american contexts. this paper shows a general side view of the evolution of research in management accountancy and the presence of this kind of research in the aforementioned contexts.
%K accountancy
%K management accountancy
%K trends
%K ibero-america
%K accounting
%K latin america
%K accounting of management.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722010000200002&lng=en&nrm=iso&tlng=en