The Usefulness of Accounting Information in the Process of Organizational Change. A Case Study

Authors

  • Julieth Emilse Ospina Delgado Pontifical Javeriana University of Cali
  • Consuelo Villaquirán Fernández University of Valle

DOI:

https://doi.org/10.17533/udea.rc.14696

Keywords:

Usefulness of Accounting Information, Organizational Change, Interpretive Approach in Accounting, Case Study in Accounting

Abstract

this paper explores alternative research methodologies consistent with critical-interpretive
schemes in accounting. By means of a case study in a Colombian company, using the semi-structured
interview technique among the most strategic actors of the organization and of the accounting
department, and triangulating with documentary sources, the non-fulfillment of the approach of
information usefulness is observed since there are weaknesses in the requirements and qualities of
the accounting information, there is no proper perspective of the user of such information, and the
role of accounting as a support for decision making is not evident. Therefore, a relationship between
innovations in accounting management schemes and organizational change is not noticeable. A
greater commitment by the role of accounting and its impact on the change and corporate governance
can only be ventured for the last few years studied
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Published

2013-03-01

How to Cite

Ospina Delgado, J. E., & Villaquirán Fernández, C. (2013). The Usefulness of Accounting Information in the Process of Organizational Change. A Case Study. Contaduría Universidad De Antioquia, (56), 105–136. https://doi.org/10.17533/udea.rc.14696

Issue

No. 56 (2010)

Section

Artículos

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Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.

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