Accounting System: A management tool in organizations

Odalis Morales Morales ()
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Odalis Morales Morales: Magister en Ciencias Contables por la Universidad de Carabobo. Facultad de Ciencias Económicas y Sociales de la Universidad de los Andes. Mérida, Venezuela. Teléfono: +584167484720.

Economía, 2022, vol. 46, issue 50, 121-147

Abstract: The accounting system covers all aspects related to organizational management, it comprises a macrosystem made up of a set of subsystems that work harmoniously to carry out business management. Organizations require accounting systems to organize, record and control operations and other administrative and accounting events in an orderly manner. In addition, they need reasonable and useful information for decision-making. This article proposes a descriptive documentary, analytical and hermeneutic research in a theoretical context, presenting the importance of the accounting system as a business management tool, to respond to changes in the environment, internationalization and global markets.

Keywords: Accounting System; General Accounting System; Organization (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ula:econom:v:46:y:2022:i:50:p:121-147

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