Abstract

SALGADO-CASTILLO, Jorge Andrés. General approach to the analysis of trends in management accountancy in Ibero-america. Cuad. Contab. [online]. 2010, vol.11, n.28, pp.19-40. ISSN 0123-1472.

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.

Keywords : Accountancy; Management Accountancy; Trends; Ibero-America; Accounting; Latin America; Accounting of Management.

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