Usos de los sistemas de contabilidad de gestiónevidencia empírica en relaciones interorganizativas

  1. Sánchez Vázquez, José Manuel
  2. Vélez Elorza, María Luisa
  3. Ramón-Jerónimo, Juan Manuel
Revue:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Année de publication: 2009

Número: 141

Pages: 75-106

Type: Article

DOI: 10.1080/02102412.2009.10779663 DIALNET GOOGLE SCHOLAR

D'autres publications dans: Revista española de financiación y contabilidad

Résumé

Frente a investigaciones anteriores centradas en el estudio de un único uso de los sistemas de contabilidad de gestión (SCG) en las relaciones interorganizativas, se plantea un modelo para explorar la interacción de ambos usos (control de decisión - gestión de decisión) aportando evidencia empírica a través de su estudio en una relación entre una empresa productora y sus externalizadas. Sobre dos herramientas diseñadas y compartidas por la productora, ambas partes informan de su uso y de su percepción del uso del socio. Los resultados muestran que las percepciones median la interacción entre usos, encontrándose discrepancias entre uso real y percepción. Se evidencia que la percepción del control de decisión de las externalizadas no perjudica a su gestión de decisión, fortaleciendo la teoría de que ambos usos pueden ser complementarios y que un SCG puede supervisar al socio sin perjuicio de que éste lo use para su mejorar gestión diaria.

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