Although some prior work had existed, it was only after 1950 that the field of management accounting was established as a social science Ripoll, 1992a, 1992b; Ryan, Scapens, & Theobald, 2002; Ricardino, 2005.
Aunque existieran indicios anteriores, fue sólo a partir de 1950 que la contabilidad de gestión tomó cuerpo de forma concreta como una ciencia social Ripoll, 1992a, 1992b; Ryan, Scapens, & Theobald, 2002; Ricardino, 2005.