La Influencia de la Globalización en la Contabilidad de Costos: Un Enfoque Cualitativo
Palabras clave:
Globalización, Contabilidad de costos, NIIF, SoftwareResumen
La globalización ha transformado la contabilidad de costos, impulsando a las empresas multinacionales a adaptar sus prácticas contables para mantenerse competitivas. Este estudio analiza la influencia de la globalización mediante una revisión cualitativa de la literatura. Se destaca la implementación de Normas Internacionales de Información Financiera (NIIF), la interoperabilidad de sistemas contables globalizados y la personalización de sistemas contables según contextos culturales específicos. Se realizó una revisión bibliográfica exhaustiva, seleccionando artículos académicos y estudios de caso relevantes. Los criterios de inclusión abarcaban estudios sobre la contabilidad de costos en un contexto de globalización y la adopción de tecnologías avanzadas. Los resultados indican que las NIIF han mejorado la comparabilidad y transparencia, aunque persisten desafíos culturales y regulatorios. La implementación de software contable globalizado, como los sistemas ERP, ha mejorado la gestión de datos financieros. Las empresas deben invertir en tecnologías avanzadas, adaptar prácticas contables locales y comprender las diferencias culturales para gestionar eficazmente los costos y mantenerse competitivas.
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