Temas emergentes en contabilidad y control de gestión

Emerging Themes in Management Accounting and Control Research

  • Antonio Dávila IESE Business School, Avenida Pearson, 21. Barcelona 08034, España
Palabras clave: Contabilidad de gestión, Sistemas de control, Innovación, Creatividad, Estrategia


Las organizaciones están en un punto de inflexión donde los paradigmas existentes son insuficientes. El enfoque en la ejecución como la fuente más importante de ventaja competitiva ha sido el paradigma dominante desde el siglo XIX. No es suficiente. El dinamismo que ha traído el hecho de que más de mil millones de personas se hayan sumado a la economía de mercado y el desarrollo exponencial de un número significativo de nuevas tecnologías requiere complementar la ejecución con gestionar la creación. La contabilidad y control de gestión no son inmunes a estos cambios. Es más, su desarrollo en los próximos años determinará su relevancia para los gestores. Este artículo refleja algunas de las oportunidades que se están abriendo a esta disciplina de gestión para seguir siendo significativa para los ejecutivos de las organizaciones. El artículo explora los retos para seguir apoyando la ejecución así como su papel creando nuevas fuentes de valor.


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Cómo citar
Dávila, A. (2019). Temas emergentes en contabilidad y control de gestión. Revista De Contabilidad - Spanish Accounting Review, 22(1), 1-5. https://doi.org/10.6018/rc-sar.22.1.354371