Study approaches to management and accounting

Abstract

The conceptual lines of administrative sciences open a series of theoretical proposals that help to interpret or study study phenomena. In this sense, this work carries out a retrospective with the intention of analyzing the theoretical positions of the management and accounting variables, studied as a consequence of each other with different edges of convergence. Both variables framed in organizations, as part of their management function.

In contrast, it is not possible to study management without introducing yourself to the study of organizations and their theories, which begin with the industrialization of the economy and grow and modify with the influence of economic, technological and information variables.

The bureaucratic model, the structuralist current and necessarily the postmodern approach that incorporates values ​​and proposes: intellectual capital, competencies, and social responsibility are distinguished as a common style of administration in organizations. The same thing happens with accounting, which, impacted by the effects on the management of different theories, schools and currents, has evolved towards globalization with regulated competition, and a dependence on information technologies.