De la información contable a la inteligencia organizacional

From Accounting Information to Organizational Intelligence

Abstract

Recent changes in the business environment call for a reassessment of the accounting function, whose purpose is no longer limited to recording transactions and complying with regulatory requirements, but also encompasses value creation and participation in decision-making processes. This article examines, from a qualitative perspective, the role of accounting information in improving administrative processes and fostering organizational intelligence.
The research was conducted through a qualitative review of the academic literature. The sources examined addressed topics related to management accounting, information systems, management control, and decision-making. The main findings highlight the need to transform accounting information into knowledge that is useful for management by incorporating both financial and non-financial indicators. The article also examines planning and control functions, the process through which accounting information can contribute to the development of organizational intelligence, the impact of digitalization, and the competencies accounting professionals need to participate in this process.