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La evolución de los sistemas de control administrativos: estudio de caso en un ambiente de incertidumbre

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  • Miguel Ángel Gil Robles

Abstract

Los Sistemas de Control Administrativos (SCA) son una herramienta muy importante para los gerentes de cualquier empresa, pero cuando la empresa se desarrolla en un ambiente de negocios con gran incertidumbre su aplicación se vuelve bastante compleja. El presente estudio busca encontrar los elementos claves que provocan que los SCA de una empresa con alto nivel de incertidumbre evolucionen. El estudio de caso se enfoca en una pequeña empresa de desarrollo de software que implementa un SCA y que presenta una evolución constante debido al nivel de incertidumbre presente en el ambiente de negocios. El artículo concluye con un análisis crítico sobre lo establecido actualmente en la literatura y los hallazgos empíricos del estudio de caso.

Suggested Citation

  • Miguel Ángel Gil Robles, 2013. "La evolución de los sistemas de control administrativos: estudio de caso en un ambiente de incertidumbre," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 192, December.
    • Handle: RePEc:erv:observ:y:2013:i:192:01
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    More about this item

    Keywords

    M10 Sistemas de Control Administrativos; M13 Empresas nuevas; M41 Contabilidad; D81 Incertidumbre.;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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