Afinidades de la contabilidad financiera con la contabilidad de la gestión
Abstract
This paper focuses on the similarities between Financial- and Managerial Accounting. In contrast to Managerial Accounting, Financial Accounting is constrained by regulations aimed at ruling aspects of Financial Statements which limit the ability of this [accounting] segment to produce information that involves value judgements. Managerial Accounting makes, however, significant contributions to the Financial segment in terms of extra-accounting information for decision making. “Capital-to-be maintained” called by the author as “non-financial capital” (i.e. economic-, physical-, operative capital, etc.) can be considered as an example.
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