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

Budget as a management and control tool. Evolution, perspectives, and its approach in undergraduate teaching

Flavia M Fernandez

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Butget; teaching; undergraduate (search for similar items in EconPapers)
JEL-codes: A22 M1 M10 M14 M41 (search for similar items in EconPapers)
Date: 2021-01, Revised 2021-01
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:105292

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