Descriptive analysis on the role of accounting in 21 companies of Gran Concepción (Chile) Análisis descriptivo sobre la función de la contabilidad en 21 empresas del Gran Concepción (Chile)

Abstract

The aim of this work is to descriptively analyze the perception of management with respect to the role of accounting in organizational decisions of firms belonging to the most important economic sectors of Gran Concepción (Chile). 21 responses received from different companies were empirically analyzed. This research used a quantitative approach based on a numerical measurement and a statistical analysis. The scope of this work was of
an exploratory nature given it is a rather unexplored situation in Chile. The results indicate that in most of the responses from the management, the role of accounting is negatively perceived. A reflection on these results points that the perception of management unveils that the role of accounting must be transformed into a tool to support its management 
through a role oriented to generate a specialization line in accounting