Contabilidad estratégica y profesión contable: algunas directrices para potenciar el rol directivo de los contadores en las organizaciones
DOI:
https://doi.org/10.17533/udea.rc.n80a07Palabras clave:
Contabilidad estratégica, técnicas de contabilidad estratégica, estrategia, competencia, contexto de los negociosResumen
El objetivo del presente artículo de reflexión es plantear algunas luces sobre las habilidades y requerimientos que la contabilidad estratégica demanda por parte de los profesionales en el ámbito contable, para potenciar los roles que estos pueden jugar en los escenarios directivo y estratégico de las organizaciones. Con base en la revisión de literatura sobre contabilidad estratégica para el periodo 1981-2021 en las bases de datos Scopus y Science Direct, se identifica que los roles del contador se potencian cuando este profesional amplía su enfoque para incorporar en sus análisis al medioambiente externo, particularmente información sobre el mercado, los competidores, clientes y proveedores. Igualmente, el estudio sobre la estrategia organizacional tanto propia como de los competidores, brinda conocimientos útiles para comprender las medidas que toman las organizaciones en busca de alcanzar una ventaja competitiva que perdure en el tiempo. La información proveniente de la contabilidad estratégica contribuye a la creación de enlaces entre contabilidad, estrategia organizacional y gestión estratégica.
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