Pruebas basadas en encuestas sobre las sinergias positivas entre la cultura adaptativa y el cuadro de mando integral

Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard


Palabras clave: Sistemas de contabilidad de gestión, Cultura organizativa, Cultura adaptativa, CMI, ICR


Las investigaciones anteriores sobre contabilidad de gestión han abordado cómo la cultura organizativa puede sustituir o complementar el uso de la toma de decisiones y el control de los sistemas de contabilidad de gestión (SCG). Sin embargo, este artículo sostiene que no todas las culturas organizativas y los SCG son iguales. Su compatibilidad determina si su uso conjunto crea sinergias positivas o negativas. Este trabajo sigue una metodología basada en una encuesta realizada en 2017 a 102 directivos de diferentes nacionalidades. Las respuestas recogidas indican el papel que desempeña la cultura en el uso del cuadro de mando integral (CMI) y su conciencia sobre los indicadores clave de rendimiento (ICR). De forma notable, nuestra encuesta a los directivos revela que las culturas adaptativas crean sinergias positivas con el CMI y, en consecuencia, juicios positivos en la escala de los ICR.


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Cómo citar
Gago-Rodríguez, S., & Vikson, T. (2023). Pruebas basadas en encuestas sobre las sinergias positivas entre la cultura adaptativa y el cuadro de mando integral: Survey-based Evidence on Positive Synergies between Adaptive Culture and a Balanced Scorecard. Revista de Contabilidad - Spanish Accounting Review, 26(1), 111–123.