Aproximación general para el análisis de tendencias en la contabilidad de gestión en Iberoamérica

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.