Más allá de los números: La contabilidad de gestión como brújula empresarial
Beyond the Numbers: Management Accounting as a Strategic Compass for Business OrganizationsBarra lateral del artículo
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Introducción: La contabilidad de gestión ha evolucionado de un sistema tradicional de registro numérico hacia una herramienta estratégica que orienta la toma de decisiones empresariales. Objetivo: Analizar la evolución temática y el impacto estratégico de la contabilidad de gestión en el contexto organizacional contemporáneo. Método: Se realizó una revisión sistemática siguiendo la metodología PRISMA 2020. La búsqueda se efectuó en Scopus, Web of Science, Google Scholar, Dialnet y Redalyc, considerando publicaciones del periodo 1991-2024. Tras aplicar criterios de inclusión y exclusión, se seleccionaron 52 documentos elegibles para el análisis. Resultados: Los hallazgos evidenciaron que la contabilidad de gestión funciona como un sistema integrador de información estratégica, con incidencia en la planificación, el control interno, la evaluación del desempeño y la sostenibilidad empresarial. Asimismo, se identificó que la integración de indicadores financieros y no financieros, junto con la adopción de tecnologías digitales como los sistemas ERP, mejora la calidad, oportunidad y pertinencia de la información gerencial. En el contexto ecuatoriano y latinoamericano, las PYMES que incorporan herramientas de contabilidad de gestión muestran mayor estabilidad financiera y capacidad de adaptación organizacional. Conclusión: La contabilidad de gestión trasciende la medición de resultados y se consolida como una brújula organizacional que articula información, estrategia y sostenibilidad para fortalecer la competitividad empresarial.
Introduction: Management accounting has transitioned from a conventional record-keeping function into a pivotal strategic tool that steers corporate decision-making. Objective: To analyze the thematic evolution and strategic impact of management accounting within the contemporary organizational landscape. Method: A systematic review was conducted in accordance with the PRISMA 2020 guidelines. The literature search spanned Scopus, Web of Science, Google Scholar, Dialnet, and Redalyc, covering the period from 1991 to 2024. Following the application of rigorous inclusion and exclusion criteria, 52 eligible documents were selected for analysis. Results: The findings demonstrate that management accounting functions as an integrative strategic information system, significantly influencing planning, internal control, performance evaluation, and corporate sustainability. Furthermore, the integration of both financial and non-financial indicators, coupled with the adoption of digital technologies such as ERP systems, enhances the quality, timeliness, and relevance of managerial information. Within the Ecuadorian and Latin American context, SMEs that implement management accounting tools exhibit greater financial stability and organizational resilience. Conclusion: Management accounting transcends mere performance measurement, establishing itself as an organizational compass that bridges information, strategy, and sustainability to bolster corporate competitiveness.
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