Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones
- Lopez-Valeiras, Ernesto 1
- Gomez-Conde, Jacobo 2
- Naranjo-Gil, David 3
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1
Universidade de Vigo
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2
Universidad Autónoma de Madrid
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3
Universidad Pablo de Olavide
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ISSN: 0121-6805
Datum der Publikation: 2016
Ausgabe: 24
Nummer: 1
Art: Artikel
Andere Publikationen in: Revista Facultad de Ciencias Económicas: Investigación y Reflexión
Zusammenfassung
Los directivos realizan evaluaciones y toman decisiones que pueden estar sesgadas y, como consecuencia, provocar efectos contrarios a los deseados en el rendimiento organizacional. La identificación de los sesgos y sus causas han sido ampliamente estudiadas en la literatura de contabilidad y control de gestión en las últimas décadas. El objetivo de este trabajo es sintetizar los resultados previos, lo cual permite disponer de una visión más clara y comprensiva del papel de los Sistemas de Contabilidad y Control de Gestión (SCCG) en relación a los sesgos en las decisiones y evaluaciones. Como resultado se obtiene un marco conceptual en el que los SCCG se postulan al mismo tiempo como generadores e inhibidores de sesgo, en función de sus propias características y de las características de los usuarios. Este resultado permite que profesionales (especialmente los controllers) y académicos conozcan mejor los procesos de utilización de la información generada por los SCCG y así actúen en consecuencia.
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