by Herenia Gutiérrez Ponce · Ministerio de Hacienda y Administraciones Públicas · tapa blanda · ISBN 9788471969538
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This work analyzes the integration of the human factor as an essential element in the design and operation of management accounting systems. Through a structured approach, the book explores the historical evolution of internal accounting, its relationship with behavioral sciences, and the need for information for effective organizational management. The text delves into financial control instruments, addressing everything from the budgetary perspective to the use of standards, offering a comprehensive view of how organizational design and efficiency control impact decision-making.
