Relaciones entre la auditoría de gestión y toma de decisiones. Enfoque teórico

Companies need to obtain effective results in the management of their activities and operations. They are in a continuous process of change and evolution, immersed in an interrelated environment that provides crucial information. In this context, it is essential that they exercise control and be selective when making decisions about strategies to implement. The management audit is presented as a key administrative tool to support business decision-making, which highlights the need to have information that facilitates and enriches these investigations. Under this premise, it was proposed to analyze the theoretical foundations of management auditing and managerial decision making from the perspectives of the relevant theories. This analysis is crucial to understand and adequately represent the theoretical relationships between its convergent categories. The research focused on management auditing as a strategic tool for decision-making in small and medium-sized enterprises (SMEs) in the Ecuadorian banana sector. The study was developed with a qualitative approach and descriptive nature, using a logical documentary and historical method. To do this, it was supported by sources such as scientific journals and other studies related to the topic. The content and structure of the study reflect the dynamics of the various theoretical relationships found. In conclusion, an evident evolution of this discipline over time in organizational structures has been demonstrated. Theoretical relationships provide frameworks for evaluating and improving management and decision-making, but their applicability and effectiveness in a specific sector may vary. Furthermore, the derivations obtained can serve as a reference and contribute to scientific knowledge for future researchers interested in delving deeper into the topic.