El uso interactivo de la información de control y las respuestas emocionales de los empleados

  1. Laura Gómez-Ruiz 1
  2. David Naranjo-Gil 1
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2016

Volumen: 19

Número: 1

Páginas: 102-110

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2015.02.003 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

La literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimiento

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Información de financiación

Proyecto de investigación de Excelencia «Control de gestión en organizaciones horizontales: Implicaciones en el rendimiento de redes y equipos multidisciplinares» financiado por la Junta de Andalucía (P08.SEJ.04124). Proyectode investigación«Configuraciónde los sistemasde control de gestión en estructuras organizativas basadas en equipos: Implicaciones en el rendimiento» financiado por el Ministerio de Educación, Cultura y Deporte (ECO2011.24613).

Financiadores

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