Munich Personal RePEc Archive

Evolución y perspectivas del Presupuesto como herramienta de gestión y contralor. Su abordaje en la enseñanza de grado

Fernandez, Flavia M (2021): Evolución y perspectivas del Presupuesto como herramienta de gestión y contralor. Su abordaje en la enseñanza de grado. Published in: Documentos de Trabajo. UA Costos y Control de Gestión. UdelaR (January 2021)

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Abstract

This paper begins by analyzing the evolution of the budget concept until its current state, followed by a critical review of the literature according to its existing approaches and perspectives, as well as the link with other disciplines such as behavioral accounting and technology. The paper finished with a proposed based on the university requirement, focusing on teaching and research.

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