Utilidad de la Información de Gestión compartida en las Relaciones Comprador-Proveedor: Influencia sobre las Expectativas de Continui

Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations


  • Juan Manuel Ramón Jerónimo Universidad Pablo de Olavide
  • María Concepción Álvarez-Dardet Espejo Universidad Pablo de Olavide
  • David Naranjo Gil Universidad Pablo de Olavide
Palabras clave: Contabilidad de gestión, información compartida de control de gestión, relaciones comprador-proveedor, expectativas de continuidad, comportamientos oportunistas


El objetivo de este trabajo es analizar el efecto que ejerce el intercambio de información de gestión sobre las relaciones con clientes y/o proveedores. Para ello, se extiende el concepto de la utilidad de información de control de gestión a las relaciones ínter-organizativas, analizando cómo su contenido afecta a las expectativas de continuidad y éstas a su vez influyen en el comportamiento oportunista y en la adaptación mutua de sistemas de producción. Los datos analizados se han obtenido de las relaciones entre 104 directores de compras y 90 directores de ventas de empresas industriales con sus proveedores y clientes. Los resultados confirman que utilizar información compartida de control de gestión con un contenido más amplio en las relaciones compredor/proveedor favorece la creación de expectativas de continuidad y reduce comportamientos oportunistas.


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Cómo citar
Ramón Jerónimo, J. M., Álvarez-Dardet Espejo, M. C., & Naranjo Gil, D. (2007). Utilidad de la Información de Gestión compartida en las Relaciones Comprador-Proveedor: Influencia sobre las Expectativas de Continui: Shared Management Information in Buyer/Supplier Relationships: Its Usefulness and its Influence on Continuity Expectations. Revista de Contabilidad - Spanish Accounting Review, 10(2), 75–102. Recuperado a partir de https://revistas.um.es/rcsar/article/view/388881