Resumen

SERRATO GUANA, Andrés David. Theoretical approaches to strategic planning and management accounting as key elements in the management of SMEs in Colombia. Pensam. gest. [online]. 2019, n.46, pp.161-186. ISSN 1657-6276.  https://doi.org/10.14482/pege.46.3580.

The following bibliographical review has as intention approach the concepts of planning strategic and managerial accounting, analyzed from a perspective in the administrative and financial management inside the organizations. A documentary search was realized in recognized databases as Proquest, Ebsco, Scopus and Sciencedirect, between others, across ke-ywords as "planning", "strategy", "management of the companies", "accounting", and capture of decisions; elements that constituted the formulation la planeación estratégica. of manual and automated search.

A total of 40 documents published in the last 20 years (1997-2017) that meet the requirement of being original articles and of a scientific character were selected. The first search filter was through title, later summary and keywords, which were systematized in a spreadsheet. This leads to conclude the importance of the concepts investigated in business management, decision making and sustainability of organizations, as well as the need to conduct more specific research (field work) to deepen strategic planning.

Palabras clave : accounting; strategy; management organizations; planning; decision-making.

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