El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia
ilustraciones, gráficas, tablas
- Autores:
-
Bastidas Castro, Luz Mary
- Tipo de recurso:
- Fecha de publicación:
- 2022
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/81637
- Palabra clave:
- 650 - Gerencia y servicios auxiliares::657 - Contabilidad
M41 Accounting
Decision-making
Public utilities
Business Enterprises - Management
Toma de decisiones
Servicios públicos
Administración de empresas
Contabilidad estratégica
Contabilidad de gestión
Perspectiva interpretativa
Análisis de discurso
Strategic management accounting
Management accounting
Interpretive perspective
Discourse analysis
- Rights
- openAccess
- License
- Atribución-SinDerivadas 4.0 Internacional
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El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
| dc.title.translated.eng.fl_str_mv |
The role of strategic accounting in decision-making: a case study in a public utility company in Colombia |
| title |
El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
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El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia 650 - Gerencia y servicios auxiliares::657 - Contabilidad M41 Accounting Decision-making Public utilities Business Enterprises - Management Toma de decisiones Servicios públicos Administración de empresas Contabilidad estratégica Contabilidad de gestión Perspectiva interpretativa Análisis de discurso Strategic management accounting Management accounting Interpretive perspective Discourse analysis |
| title_short |
El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
| title_full |
El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
| title_fullStr |
El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
| title_full_unstemmed |
El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
| title_sort |
El papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en Colombia |
| dc.creator.fl_str_mv |
Bastidas Castro, Luz Mary |
| dc.contributor.advisor.spa.fl_str_mv |
Suarez Tirado, Jorge Castañeda Rodríguez, Víctor Mauricio |
| dc.contributor.author.spa.fl_str_mv |
Bastidas Castro, Luz Mary |
| dc.subject.ddc.spa.fl_str_mv |
650 - Gerencia y servicios auxiliares::657 - Contabilidad |
| topic |
650 - Gerencia y servicios auxiliares::657 - Contabilidad M41 Accounting Decision-making Public utilities Business Enterprises - Management Toma de decisiones Servicios públicos Administración de empresas Contabilidad estratégica Contabilidad de gestión Perspectiva interpretativa Análisis de discurso Strategic management accounting Management accounting Interpretive perspective Discourse analysis |
| dc.subject.jel.eng.fl_str_mv |
M41 Accounting |
| dc.subject.lemb.eng.fl_str_mv |
Decision-making Public utilities Business Enterprises - Management |
| dc.subject.lemb.spa.fl_str_mv |
Toma de decisiones Servicios públicos Administración de empresas |
| dc.subject.proposal.spa.fl_str_mv |
Contabilidad estratégica Contabilidad de gestión Perspectiva interpretativa Análisis de discurso |
| dc.subject.proposal.eng.fl_str_mv |
Strategic management accounting Management accounting Interpretive perspective Discourse analysis |
| description |
ilustraciones, gráficas, tablas |
| publishDate |
2022 |
| dc.date.accessioned.none.fl_str_mv |
2022-06-28T18:27:09Z |
| dc.date.available.none.fl_str_mv |
2022-06-28T18:27:09Z |
| dc.date.issued.none.fl_str_mv |
2022-06-24 |
| dc.type.spa.fl_str_mv |
Trabajo de grado - Maestría |
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info:eu-repo/semantics/masterThesis |
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info:eu-repo/semantics/acceptedVersion |
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Text |
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http://purl.org/redcol/resource_type/TM |
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acceptedVersion |
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https://repositorio.unal.edu.co/handle/unal/81637 |
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Universidad Nacional de Colombia |
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Repositorio Institucional Universidad Nacional de Colombia |
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https://repositorio.unal.edu.co/ |
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https://repositorio.unal.edu.co/handle/unal/81637 https://repositorio.unal.edu.co/ |
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Universidad Nacional de Colombia Repositorio Institucional Universidad Nacional de Colombia |
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spa |
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spa |
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Atribución-SinDerivadas 4.0 Internacionalhttp://creativecommons.org/licenses/by-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Suarez Tirado, Jorge7f736de86da2770f47a2f26f2f9ff139600Castañeda Rodríguez, Víctor Mauricio828099336a0b8cd8b930fce958fb5990Bastidas Castro, Luz Maryc717cd9b1ba4ab0fe066dee67f60062e2022-06-28T18:27:09Z2022-06-28T18:27:09Z2022-06-24https://repositorio.unal.edu.co/handle/unal/81637Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/ilustraciones, gráficas, tablasLa investigación pretende analizar el rol de la contabilidad estratégica en la toma de decisiones, esto debido a que gran parte de la literatura académica se ha centrado en estudiar sus técnicas, mas no las aplicaciones que se les da, desconociendo si estas apoyan las decisiones estratégicas en la organización. Para ello, se realizó un estudio de caso en Codensa S.A. E.S.P, una compañía de servicios públicos domiciliarios, con una fuerte posición en el mercado colombiano de energía. Así mismo, la investigación se enfocó desde una perspectiva interpretativa, utilizando métodos cualitativos de obtención de la información como entrevistas semiestructuradas a directivos clave del área contable, de planeación y de negocio, resaltando la importancia de visiones alternativas en el estudio de la contabilidad de gestión. Por último, se realizó un análisis documental y de discurso, encontrando que la CE apoya la toma de decisiones de Codensa, aunque se ve limitada por las regulaciones y por el sistema de gestión tradicional de la compañía. Sumado a ello, en la compañía analizada no se visualizó una fuerte presencia por parte de los profesionales del ámbito contable en el direccionamiento estratégico, en la toma de decisiones estratégicas ni en los equipos de gestión. (Texto tomado de la fuente).The research analyzes the role of strategic management accounting in decision-making, this is because most of the academic literature focuses on strategic accounting techniques, but does not care about understanding its applications, not knowing if these techniques support strategic decisions. In the organization. For this, a case study was conducted in Codensa S.A. E.S.P, a utility company, with a strong position in the Colombian energy market. In the same way, the research was conducted from an interpretive perspective, using qualitative methods to obtain information such as semi-structured interviews with key managers in the accounting, planning and business areas, establishing the importance of alternative visions in the study of management accounting. Finally, a documentary and discourse analysis were conducted, in which it was found that strategic accounting supports Codensa's decision making, although this support is limited by regulations and by the company's traditional management system. In addition to this, in the analyzed company there is not a strong presence of professionals in the accounting field in strategic management, in strategic decision-making, nor in management teams.Incluye anexosMaestríaMagíster en Contabilidad y FinanzasControlviii, 96 páginasapplication/pdfspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasEscuela de Administración y Contaduría PúblicaFacultad de Ciencias EconómicasBogotá, ColombiaUniversidad Nacional de Colombia - Sede Bogotá650 - Gerencia y servicios auxiliares::657 - ContabilidadM41 AccountingDecision-makingPublic utilitiesBusiness Enterprises - ManagementToma de decisionesServicios públicosAdministración de empresasContabilidad estratégicaContabilidad de gestiónPerspectiva interpretativaAnálisis de discursoStrategic management accountingManagement accountingInterpretive perspectiveDiscourse analysisEl papel de la contabilidad estratégica en la toma de decisiones: estudio de caso en una compañía de servicios públicos domiciliarios en ColombiaThe role of strategic accounting in decision-making: a case study in a public utility company in ColombiaTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMColombiaAalbregste, R. 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