El enfoque conductual contable y su reflejo en un cuadro de mando integral

Abstract

The widening of the scope of the informative system to the new needs of the current business frame is evident. It is not less obvious that the design, modification and change of the informative system should be carried out considering both organizational culture and the flair to manage the general situation the company has to face. This paper seeks to put in evidence that the study and knowledge of organizational culture and its components is a previous step not only to understand the operative performance determinants, but also to the development of an informative system that both reflects the productive scene and the environment in which the company operates, and permits the construction of appropiate non-financial measures in the line of an active improvement of quality, times, flexibility,..., hence the importance to achieve an effective combination of culture, business organization and management that can transform it in a competitive management.