CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 20 (2022): CAPIC REVIEW
Ensayos

Sistemas de control de gestión: un análisis teórico en torno a diferentes usos

Sandra del Camen Canale
Universidad Nacional del Litoral Facultad de Ciencias Económicas
Categorías

Publicado 2022-06-09

Palabras clave

  • Innovación,
  • Marco de las palancas de control,
  • Sistemas de Control de Gestión,
  • Sustentabilidad

Cómo citar

Canale, S. del C., & Cristóbal, J. (2022). Sistemas de control de gestión: un análisis teórico en torno a diferentes usos. CAPIC REVIEW, 20, 1–12. https://doi.org/10.35928/cr.vol19.2022.150

Resumen

El trabajo que se presenta se enmarca en un proyecto de investigación cuyo objetivo es identificar los sistemas de control de gestión (SCG) utilizados por empresas del área de la economía del conocimiento, con el propósito de indagar el uso que los directivos realizan de los mismos para promover estrategias de innovación y a la vez, gestionar organizaciones sustentables. La literatura sobre los SCG ha demostrado que juegan un papel importante en las organizaciones y tienen efectos positivos sobre el rendimiento a través de la información y retroalimentación que generan. Tan trascendental como su diseño es el estilo de uso que realizan de ellos los actores organizacionales. En este ensayo en primer lugar se aborda el análisis de los marcos teóricos predominantes para estudiar los usos de los SCG: por un lado, la tipología de Adler y Borys y por otro el marco de las palancas de control (LOC) de Simons. En segunda instancia se selecciona el marco LOC fundamentado en que sus bases se asientan en los niveles gerenciales y las decisiones estratégicas, que es lo que se pretende estudiar. A su vez, se relevaron investigaciones que dan cuenta del uso de este marco como motor de la innovación, un factor clave para las organizaciones que se pretende estudiar y estudios que apoyan los aportes de Simons para la gestión sustentable.

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