Usos de los sistemas de contabilidad de gestión: evidencia empírica en relaciones interorganizativas

• Autores: José Manuel Sánchez Vázquez, María Luisa Vélez Elorza , Juan Manuel Ramón-Jerónimo
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 141, 2009, págs. 75-106
• Idioma: español
• DOI: 10.1080/02102412.2009.10779663
• Títulos paralelos:
  • Management accounting uses: empirical evidence within interorganiational relationships
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• Dialnet Métricas: 5 Citas
• Resumen

  • 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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