Perception regarding the function of accounting in Big Companies of the Great Concepción (Chile)

Main Article Content

Marcelo Navarrete Esparza
Jaime Landaeta Bahamondes
María Fernanda Salazar

Abstract

The research descriptively analyzed 21 responses from companies of the great Concepción - Chile selected randomly. Positive / negative perceptions of the Administration regarding the accounting function were analyzed. The scope of the work was exploratory since it is a situation little studied in Chile. The methodology considered a mixed qualitative / quantitative approach based on a numerical measurement and statistical analysis. One of the results of the work indicates that the perception of the accounting function depends on the professional training. Another result indicates a positive perception; executives respond that the area will be more successful if staff includes aspects such as; the management analysis and the improvement process (s) in the Organization.

Article Details

Section

Artículos de Investigación

Author Biographies

Marcelo Navarrete Esparza, University of Bío-Bío

Universidad del Bío Bío
Académico del Departamento de Administración y Auditoría
Ingeniero Comercial – Contador Auditor

Jaime Landaeta Bahamondes, University of Bío-Bío

Universidad del Bío Bío
Académico del Departamento de Administración y Auditoría
Contador Auditor – Magister en Tributación

María Fernanda Salazar, University of Bío-Bío

Universidad del Bío Bío
Contadora Pública y Auditora

References