Relación entre los sistemas de información de gestión y el resultado empresarial

Relationship between management information systems and corporate performance

  • Ángel Machado-Cabezas
  • Jose Antonio Pérez-Mendez
Palabras clave: Management information systems, ROI, Cluster, PLS, New management techniques

Resumen

La revisión de la literatura sobre el éxito de los sistemas de información de gestión (IS) aporta evidencia empírica que señala que la mera inversión en IS y en nuevas herramientas de gestión (NMT) no garantiza la mejora de los resultados empresariales. Con el fin de contribuir al conocimiento de los factores explicativos del éxito de los IS, este trabajo realiza una clasificación de los mismos a través de un análisis cluster para una muestra de empresas españolas en función de la valoración realizada por los directores financieros (CFOs) sobre la calidad de tales sistemas y su uso con fines estratégicos. Esta clasificación contribuye a responder a tres cuestiones: ¿mejoran más su rentabilidad las empresas con mayor valoración en su IS?, ¿cómo afectan la calidad de los sistemas de información y su enfoque estratégico a los resultados empresariales?, ¿existe una relación positiva entre el uso de NMT y la mejora de los resultados?A través del test no paramétrico de Kuskal-Wallis y de un modelo Partial Least Squares (PLS) los resultados dan soporte a la primera cuestión, al igual que muestran un efecto positivo de la calidad de los IS y de su enfoque estratégico sobre la mejora de la rentabilidad empresarial. La regresión logística encuentra una interacción entre el uso de NMT y el enfoque estratégico del IS con efectos positivos sobre la mejora de la rentabilidad.Los resultados de este trabajo presentan implicaciones relevantes para las empresas, ya que la inversión en nuevos IS y NMT debe realizarse con sentido estratégico.

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Biografía del autor/a

Ángel Machado-Cabezas

Lecturer

Av. del Cristo s/n
Oviedo
SPAIN

Jose Antonio Pérez-Mendez

 


SPAIN

Citas

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Publicado
01-01-2015
Cómo citar
Machado-Cabezas, Ángel, & Pérez-Mendez, J. (2015). Relación entre los sistemas de información de gestión y el resultado empresarial. Revista De Contabilidad - Spanish Accounting Review, 18(1), 32-43. https://doi.org/10.1016/j.rcsar.2014.02.001
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