Una aproximación a la contabilidad y los contables de gestión a partir de las páginas web de sus asociaciones profesionales

Maria Isabel Blanco Dopico; Rosalba Martínez Hernández

doi:10.17533/udea.rc.14701

Auteurs-es

Maria Isabel Blanco Dopico Université Santiago d'Compostela
Rosalba Martínez Hernández Université autonome San Luis d'Potosí

DOI :

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

Mots-clés :

Management Accounting, sites Web, compétence professionnelle, comptabilité de gestion

Résumé

Il y a plusieurs causes des changements dans les systèmes, des experts-comptables en

gestion et de la compréhension du rôle que ceux-ci jouent actuellement. De nombreuses études

sur ce sujet ont été également développées. Cependant, il reste à expliquer le rôle même des

experts-comptables en gestion comme facteur qui contribue à la transformation, non seulement

par l’effet des changements sur la théorie et la pratique de la gestion et de ses besoins corrélatifs

d’information, mais aussi pour son implication active dans la mise en œuvre de cette transformation

et la coopération dans son rôle proactif des associations professionnelles. Cette étude analyse donc

des sites Web de diverses associations professionnelles de comptables, afin de connaître leur vision

et mission, leur relation avec l’idée et la fonction de la comptabilité et des experts-comptables en

gestion, leurs implications pratiques, ressources et contributions.

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