Sistemas de Control de Gestión: mejor usarlos intensivamente para coordinar
DOI:
https://doi.org/10.17533/udea.rc.n86a02Palabras clave:
información contable, teoría de la contingencia, desempeño organizacional, Argentina, PYMEResumen
Este artículo contribuye a la discusión de la utilidad de los sistemas de información para la toma de decisiones. Se reportan los resultados de una encuesta a empresas industriales en una economía regional (Córdoba, Argentina), complementada por tres casos confirmatorios, donde se estudió el impacto en el desempeño organizacional de la intensidad y propósito de uso de los mecanismos de la contabilidad gerencial, según como sean usados, ya que la misma información es usada para coordinar (ex-ante) y para controlar (ex-post). Los resultados muestran que la contabilidad de gestión ayuda a reducir la incertidumbre cuando los factores que la generan pueden ser afectados por las decisiones gerenciales. En entornos turbulentos, este artículo muestra una clara asociación entre experiencia con un factor percibido como manejable y la intensidad de uso de los sistemas de control de gestión con fines de coordinación para reducir la incertidumbre, entendida como la diferencia entre la información disponible y la percibida como necesaria para la toma de decisiones acertadas.
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