El uso interactivo de la información de control y las respuestas emocionales de los empleados

The interactive use of control information and the emotional responses of employees

Palabras clave: Sistemas de control de gestión, Uso interactivo, Experimentos, Emociones, Rendimiento

Resumen

La literatura contable ha destacado que el uso interactivo de los sistemas de control de gestión genera en los empleados comportamientos proactivos que influyen positivamente en su rendimiento. Sin embargo, los procesos a través de los cuales este uso interactivo influye en el comportamiento de los individuos siguen sin estar identificados. Parte de este vacío en la literatura se puede explicar porque se ha tratado el uso interactivo como un concepto unidimensional. En el presente trabajo se distinguen 5 dimensiones del uso interactivo y se aísla el efecto de una de ellas sobre el comportamiento de los individuos. Analizamos un modelo de mediación que relaciona el uso interactivo con el rendimiento. Las hipótesis del trabajo se analizan con un experimento realizado con 84 estudiantes. Los resultados demuestran que el uso interactivo provoca respuestas emocionales positivas en los individuos, lo que determina cambios en su comportamiento e incide positivamente en su rendimiento

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Biografía del autor/a

GOMEZ-RUIZ LAURA

ASSITANT

CRTR. UTRERA KM.1
SEVILLE
SEVILLE
41013
SPAIN

DAVID NARANJO GIL

 


SPAIN

Citas

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Publicado
01-01-2016
Cómo citar
LAURA, G.-R., & NARANJO GIL, D. (2016). El uso interactivo de la información de control y las respuestas emocionales de los empleados. Revista De Contabilidad - Spanish Accounting Review, 19(1), 102-110. https://doi.org/10.1016/j.rcsar.2015.02.003
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Artículos