Utilidad de la información contable para la administración

Zabaleta Cantillo, Jhónatan Javier | 2019

The management of an administrator is based in part on the decision-making that they can make and in order to reach these decisions, information is needed, mostly accounting. Over the years, the accounting profession has undergone significant changes, such as the application of new accounting technical frameworks, which have forced the accounting professional to train and seek a new approach in the development of their capabilities to respond to the needs of the new administration, considering that these operate in dynamic markets. In this sense, the objective of this degree work is to analyze the usefulness of the accounting information for the current administration in the companies of Barranquilla, for this purpose a quantitative research of descriptive scope was carried out by applying a survey to both groups of professionals, accountants and administrators. It was evidenced that there is a gap in front of the perception of utility of the accounting information between both groups but in general terms, it does fulfill its objective. It makes a relevant contribution in the first place to the country's accountants, serving as a basis for the elaboration of relevant information for management, which would help overcome the negative prejudices that exist in society towards their role in the organization. Surveys have as a limitation that they generate general points of view that can be deepened with qualitative studies that include the subjectivities immersed in the subject.