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Itinerario histórico y situación actual de la disciplina presupuestaria empresarial. (Historical intinerary and current status of corporate budget discipline)

Author

Listed:
  • Fernández Fernández, Antonio
  • Rodríguez Rivero, Edilberto J.

Abstract

En este artículo exponemos un extenso conjunto de referencias de orden historiográfico que representan el itinerario seguido hasta nuestros días por esta disciplina de la ciencia contable. Su análisis ha puesto de manifiesto que a lo largo de la historia se han sucedido constantes transformaciones de las técnicas y de los procedimientos presupuestarios utilizados en el mundo de los negocios; y que el actual escenario empresarial presenta una incuestionable tendencia evolutiva hacia la configuración de un nuevo marco presupuestario, más adaptativo, flexible y descentralizado, en el que las aptitudes directivas constituyen el eje central sobre el que gira el éxito de los negocios. (In this paper, we show an extensive set of historiographical references that represent, in a reliable way, the itinerary continued to this day for this accounting discipline. Their analysis has shown that throughout history there have been constant changes both tools and budgetary procedures used in the firms; and that the current business context shows an unquestionable evolutionary trend towards the configuration of a new budget framework, more adaptive, flexible and decentralized, in which leadership skills are the backbone on which the success of the business is built).

Suggested Citation

  • Fernández Fernández, Antonio & Rodríguez Rivero, Edilberto J., 2011. "Itinerario histórico y situación actual de la disciplina presupuestaria empresarial. (Historical intinerary and current status of corporate budget discipline)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 14, pages 50-78, June.
  • Handle: RePEc:dec:articl:2010-12:50-78
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