Mite Albán, María Teresa2019-06-042019-06-042018Revista Lasallista de Investigación Vol. 15 No 2 20181794-4449http://hdl.handle.net/10567/2315Introduction: The accounting evolved from the technique to the application of the management control optimizing the business processes. SMEs are a segment of companies that apply management tools significantly improve cost control and organizational performance. Objective: This work aimed to highlight the management accounting strategies applied by SMEs and how they contributed to the sustainability of companies in the market, through a documentary review. Materials and methods: It applied a qualitative approach to research, with the application of theoretical methods such as analysis-synthesis and logical history, and empirical techniques such as documentary review. The three stages of the Proknow-C instrument were used. For the revision of 13 articles published during the period 1969- 2018, in magazines of economy and company obtained from the database web of Science and Scopus using the keywords Management accounting in SMEs, Strategic management accounting. Results: 4827 related articles in the field of social sciences, selecting 13 related to management control research and applied strategies in the SMES segment. Conclusions: The resulting content indicated implementation of ERP, integral scorecard application and balancesheet, which lead to the planning and control of the organizations.esAcceso abiertoCorporación Universitaria LasallistaPymesContabilidadAdministración financieraArticleinfo:eu-repo/semantics/openAcces