Los regímenes de incentivos fiscales y el impacto en los sistemas de control de gestión

Production and international trade are being hampered by the emergence of technologies and tools that require a process of continuous innovation to prevent goods and services from losing competitiveness in a dynamic and increasingly demanding global market. This transformation means organizations permanent adaptation, in their relationship with suppliers and consumers, in the technology used and, without any doubt, in their management accounting systems.This change is so important and transcendent that this topic was incor-porated to the political agenda of the major developed countries some years ago, by the application of public policies to promote research, in-novation, and new technologies adaptation to this international context.It is noticed that all countries have some kind of tax policy aimed to encourage Knowledge Economy, since knowledge-based services cons-titute a moving and intangible sector that can be quickly and easily geo-graphically relocated. Countries seek different incentives to attract and retain them and have active policies regarding tax exemptions, promo-tion of new ventures and R&D training.In our country, the Promotion of Knowledge Economy Law was passed, understanding that these companies will be the engine of growth and in-sertion in the global economy. It defines what knowledge-economy com-panies are, which tax incentives are contemplated, such as the regime ´s access and permanence requirements.These companies are identified by innovation that should rely on innova-tive Management Control Systems (MCS) for their generation, develop-ment and growth. The objective of this work is to identify and characterize the MCS in organizations under study, so that they are able to provide the information required by the Promotion Regime in a timely and complete way, optimizing administrative time and costs.Regarding the methodology used, in a first stage a bibliographic analy-sis was carried out with the aim of defining the information necessary to overcome the audit processes and to define the characteristics that accounting systems should have to achieve the objectives.