Every entity requires an accounting process that allows it to successfully advance in the achievement of financial goals and objectives. Therefore, management accounting provides the development of administrative activities based on a management plan to organize and control the operations of the accounting process; adjusted to a management that contributes to the provision of clear and accurate information.

Source ( Champlai )

In this sense, it is theorized that management accounting, "is an important technique for the development and provision of information on commercial, financial and economic transactions carried out by commercial, industrial, public and private service entities and used in decision making.

Therefore, it is necessary first of all the urgency to establish an accounting based on financial operations processes as a tool to consolidate accounting information.

In each area of the organization, the person in charge of directing it is responsible for Internal Control before his immediate boss in accordance with the established levels of authority, and all the workers of the entity participate in its fulfillment, regardless of their occupational category.

Source ( Chan-naylor )

It should facilitate the achievement of objectives in one or more of the areas or operations in the company, it also provides a reasonable degree of security, although not total, in relation to the achievement of the objectives set, and should tend to the achievement of self-control, leadership and strengthening of the authority and responsibility of the labor groups.

_{Transformational leadership and contextual performance} _{are the main factors that most influence organizational culture.}

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