{"id":37391,"date":"1998-01-01T00:00:00","date_gmt":"1998-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-informacion-contable-y-el-proceso-de-toma-de-decisiones-marco-conceptual-y-estudio-empirico\/"},"modified":"1998-01-01T00:00:00","modified_gmt":"1998-01-01T00:00:00","slug":"la-informacion-contable-y-el-proceso-de-toma-de-decisiones-marco-conceptual-y-estudio-empirico","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-informacion-contable-y-el-proceso-de-toma-de-decisiones-marco-conceptual-y-estudio-empirico\/","title":{"rendered":"La informacion contable y el proceso de toma de decisiones. marco conceptual y estudio empirico."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Ernani Ott <\/strong><\/h2>\n<p>El entorno empresarial viene sufriendo cambios cada vez m\u00e1s r\u00e1pidos e intensos a causa del creciente aumento de la competitividad, la reducci\u00f3n en el ciclo de la vida de los productos, los avances tecnol\u00f3gicos sin precedentes, etc., Los cuales, a su vez, est\u00e1n provocando modificaciones en la contabilidad, especialmente, en la contabilidad de gesti\u00f3n encargada de suministrar las informaciones requeridas por los gestores para llevar a cabo su tarea directiva. Para atender a estos requerimientos de informaci\u00f3n, la contabilidad de gesti\u00f3n necesita desmarcarse del \u00e1mbito exclusivamente interno de la organizaci\u00f3n, profundizar en la parte externa y adoptar una dimensi\u00f3n estrat\u00e9gica. Ello constituye el objetivo de esta investigaci\u00f3n, o sea, constatar la evoluci\u00f3n que viene experimentado la contabilidad de gesti\u00f3n para cumplir con este nuevo contenido y, a trav\u00e9s de un acercamiento a la realidad empresarial, verificar c\u00f3mo en las empresas se est\u00e1n utilizando las informaciones contables y dem\u00e1s instrumentos de gesti\u00f3n.  para atender a este objetivo, se organiz\u00f3 la tesis en dos partes: una parte te\u00f3rica que comprende el marco conceptual y una parte pr\u00e1ctica que corresponde a un estudio emp\u00edrico realizado en una muestra de industrias medianas y grandes de rio grande do sul, brasil y de la comunidad aut\u00f3noma del pa\u00eds vasco. En el marco conceptual se realiza una amplia revisi\u00f3n bibliogr\u00e1fica la cual se encuentra estructurada en cuatro cap\u00edtulos. En el cap\u00edtulo primero se traza un perfil de los cambios acaecidos en el entorno y que contribuyeron a conformar el actual escenario empresarial en que la turbulencia y la incertidumbre marcan la pauta y se resalta, tambi\u00e9n, la funci\u00f3n de la contabilidad en lo que respecta a los requerimientos de informaci\u00f3n. En el cap\u00edtulo segundo se examina el papel desarrollado por la contabilidad interna o anal\u00edtica, constat\u00e1ndose que los sistemas tradicionales de contabilidad de<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La informacion contable y el proceso de toma de decisiones. marco conceptual y estudio empirico.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La informacion contable y el proceso de toma de decisiones. marco conceptual y estudio empirico. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Ernani Ott <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Deusto<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1998<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jose Alvarez Lopez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal:  Broto Rubio Jes\u00fas Joaquin <\/li>\n<li>Felipe Blanco Ibarra (vocal)<\/li>\n<li>Jes\u00fas Lizcano Alvarez (vocal)<\/li>\n<li> Echevarria Amenabar Jos\u00e9 Mar\u00eda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Ernani Ott El entorno empresarial viene sufriendo cambios cada vez m\u00e1s r\u00e1pidos e intensos a causa del 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