Los Mapas Contables de Gestión de las Empresas Cotizadas Chilenas: Análisis Cualitativo

Abstract

The paper analyzes the kinds of management performed by Chilean listed companies located in geographical government spaces in Chile. The guide of the analysis done in this work considers the cultural factor of the region where Chilean companies are located affects the kind of management done by companies. The development of this hypothesis is made applying the accounting methodology of radar charts. The tensions existing between average period of maturation, which are represented on a radar chart, assumes that there exists a cultural factor on transactions made by companies in a region, and that the making-decision process on a management area has multidimensional effects. On this way, the decisions on general economy in a sector as well as the contrast of business activities respect to the mean values of a sector indicator are questionable.