La Influencia de la Globalización en la Contabilidad de Costos: Un Enfoque Cualitativo

Abstract

Globalization has transformed cost accounting, prompting multinational companies to adapt their accounting practices to remain competitive. This study analyzes the influence of globalization through a qualitative literature review. It highlights the implementation of International Financial Reporting Standards (IFRS), the interoperability of globalized accounting systems, and the customization of accounting systems to specific cultural contexts. A comprehensive literature review was conducted, selecting relevant academic articles and case studies. The inclusion criteria covered studies on cost accounting in a context of globalization and the adoption of advanced technologies. The results indicate that IFRS have improved comparability and transparency, although cultural and regulatory challenges remain. The implementation of globalized accounting software, such as ERP systems, has improved financial data management. Companies must invest in advanced technologies, adapt local accounting practices, and understand cultural differences to effectively manage costs and remain competitive.