Las distintas etapas de la contabilidad gerencial y la responsabilidad social empresarialprimera aproximación conceptual de sus relaciones

Abstract

Reviewing the connections between management accounting and corporate social responsibility is relevant, since the former supports planning and management of the company and how it may be aected by the pressures such responsibility generates on the economic entity. is paper examines the relationships that each stage of management accounting (cost, managing and management as such) can have on corporate social responsibility, noting  its limitations and strengths with respect to the various understandings of responsibility, whether this is based on the company or on society.The paper proposes that all forms of accounting can contribute to purely entrepreneurial approaches, but also to social approaches, although it is evident their prominence and use in the views of corporate social responsibility focused on the company. is article of theoretical type is based on a preliminary review of the academic literature and associated regarding corporate social responsibility and management accounting, and may contribute to further works of the same style, as well as to empirical works.