An Approach to Accounting and Management Accountants from the Websites of Professional Associations

Authors

  • Maria Isabel Blanco Dopico Santiago of Compostela University
  • Rosalba Martínez Hernández Autonomous University San Luis of Potosí

DOI:

https://doi.org/10.17533/udea.rc.14701

Keywords:

Accountants Associations, Websites, Professional Competence, Management Accounting.

Abstract

there are several reasons for changes in the systems, in management accountants, and in
the understanding of the role that the latter currently play. There are numerous studies about this
subject as well. Nevertheless, it remains to explain the very actions of management accountants in
contributing to such transformation, not only because of the effect of the changes on the theory and
practice of management and their correlative information requirements, but also because of their
active involvement in its implementation and the cooperation in their proactive role of professional
associations. This research draws on the analysis of the websites of various professional associations
of accountants in order to know their vision and mission, their relationship with the idea and function
of accounting and management accountants, their practical implications, resources, and the inputs
they offer
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Published

2013-03-01

How to Cite

Blanco Dopico, M. I., & Martínez Hernández, R. (2013). An Approach to Accounting and Management Accountants from the Websites of Professional Associations. Contaduría Universidad De Antioquia, (56), 227–248. https://doi.org/10.17533/udea.rc.14701

Issue

No. 56 (2010)

Section

Artículos

License

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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