Managerial accounting in decision-making
Palabras clave:
Management Accounting, Decision Making, Business Strategy, SustainabilityResumen
Management accounting has proven to be a tool in business decision-making, especially in a dynamic and competitive economic scenario. The objective of this work is to analyze the influence of management accounting on the decision-making process within organizations. The methodology used was based on a bibliographic review, covering both classic works and recent studies in the area, emphasizing the search for recent and pertinent publications, but also valuing previous works of great relevance. As a main result, it was identified that management accounting not only facilitates informed decision-making but also contributes to long-term business strategy and sustainability. The study concludes that the effective integration of management accounting practices is crucial for the optimization of the decision-making process, and suggests a continuous adaptation to new technologies and global regulations, as well as the realization of future research that addresses emerging trends and challenges in the field of management accounting.
