Control de gestión y desempeño sustentable: estructura conceptual bajo la lógica institucional

• Liliana Marcela Scoponi ^[1]
  1. [1] Universidad Nacional del Sur

     Universidad Nacional del Sur

     Argentina

     
• Localización: Escritos Contables y de Administración, ISSN-e 1853-2055, ISSN 1853-2063, Vol. 15, Nº. 1, 2024, págs. 113-146
• Idioma: español
• Títulos paralelos:
  • Management control and sustainable performance: a conceptual fraMework under institutional logic
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El enfoque de la lógica institucional ha sido reconocido recientemente por su potencial para interpretar los acoples y desacoples entre la contabilidad de gestión y los sistemas de medición de desempeño hacia la sustentabilidad y la toma de decisiones. Sin embargo, existen aún vacíos en la literatura para entender este proceso. El artículo propone una estructura conceptual para describir cómo el control y la contabilidad de gestión pueden cumplir un rol catalizador para incorporar la sustentabilidad en las decisiones gerenciales y apoyar la implementación de estrategias sostenibles, bajo la lógica institucional. Se desarrolla un ensayo teórico que considera la complementariedad dediferentes abordajes y vincula niveles de análisis: supraorganizacional, organizacional y gerencial, mediante revisión de la literaturaa partir de búsquedas en Google Scholar y Scopus. La principal contribución es un enfoque multinivel del control gerencial para acotar el riesgo de restringir la sustentabilidad a lo declarativo, filantrópico o al greenwashing.

  • English

    The institutional logic approach has recently been recognised for its potential to interpret the couplings and decouplings between management account-ing and performance measurement systems towards sustainability and deci-sion-making. However, there are still gaps in the literature for understanding this process. This article proposes a conceptual framework to describe how management accounting and control can play a catalytic role in incorporating sustainability into management decisions and supporting the implementation of sustainable strategies, under institutional logic. A theoretical essay that con-siders the complementarity of different approaches and links levels of analysis is developed: supra-organizational, organizational and managerial, through a literature review based on Google Scholar and Scopus searches. The main contribution is a multi-level approach to management control to limit the risk of restricting sustainability to declarative, philanthropic or greenwashing

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