Sistemas de Control de Gestión: mejor usarlos intensivamente para coordinar

Marcela Porporato

doi:10.17533/udea.rc.n86a02

Autores

Marcela Porporato York University https://orcid.org/0000-0002-2884-7428

DOI:

https://doi.org/10.17533/udea.rc.n86a02

Palavras-chave:

informação contábil, teoria contingencial, desempenho organizacional, Argentina, PME

Resumo

Este artigo contribui para a discussão da utilidade dos sistemas de informação para a tomada de decisões. São relatados os resultados de uma enquete realizada em empresas industriais de uma economia regional (Córdoba, Argentina), complementada por três casos confirmativos, onde foi estudado o impacto no desempenho organizacional da intensidade e finalidade do uso de mecanismos de contabilidade gerencial, segundo como eles forem usados, uma vez que a mesma informação é utilizada para coordenar (ex-ante) e para controlar (ex-post). Os resultados mostram que a contabilidade gerencial ajuda a reduzir a incerteza quando os fatores que a geram podem ser afetados pelas decisões gerenciais. Em ambientes turbulentos, este artigo mostra uma clara associação entre a experiência com um fator percebido como gerenciável e a intensidade de uso de sistemas de controle gerencial com o intuito de coordenação para reduzir a incerteza, entendida como a diferença entre s informação disponível e a percebida como necessárias para a tomada de decisões corretas.

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