IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/105292.html
   My bibliography  Save this paper

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]

Author

Listed:
  • Fernandez, Flavia M

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.

Suggested Citation

  • Fernandez, Flavia M, 2021. "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 app," MPRA Paper 105292, University Library of Munich, Germany, revised Jan 2021.
    • Handle: RePEc:pra:mprapa:105292
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/105292/1/MPRA_paper_105292.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Basignana, Juan Rodriguez & Asuaga, Carolina, 2020. "El Recurso Audiovisual Como Herramienta Pedagógica En Tiempos De Covid-19: Un Análisis Empírico Sobre Su Eficiencia En La Universidad De La República, Uruguay [The audiovisual resource as a pedagog," MPRA Paper 105178, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fernández, Flavia M, 2021. "Cuadro de Mando Integral en la enseñanza de grado. Una propuesta integradora [Balanced Scorecard in degree teaching. An integrated view]," MPRA Paper 105568, University Library of Munich, Germany.

    More about this item

    Keywords

    Butget; teaching; undergraduate;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:105292. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.