¿Para qué acumulas? Gestionar los recursos no utilizados ante una recesión económica generalizada

What are you accumulating for? Managing slack resources in the face of a generalized economic downturn

Autores/as

DOI: https://doi.org/10.6018/rcsar.482211
Palabras clave: Beneficios, Crisis económica, Reinversión

Agencias de apoyo

  • Research group GIRCO (Grupo de Investigación sobre Recursos y Capacidades Organizativas), funded by the Spanish Ministerio de Economía y Competitividad (grant no. ECO2017-84364-R)

Resumen

Las investigaciones realizadas hasta la fecha han demostrado que una empresa puede acumular un exceso de recursos por diversas razones. Pero, ¿cómo utilizan los directivos este exceso de recursos en una crisis económica generalizada?  Este estudio pretende averiguar cómo aplican las empresas estos recursos cuando se enfrentan a una crisis financiera y a un colapso económico, con el fin de dar respuesta a las cuestiones poco exploradas sobre las formas en que las empresas consumen sus recursos holgados. Mediante el análisis de una muestra de 449 empresas industriales españolas durante el periodo 2006-2017, y la aplicación de la Modelización Latente del Crecimiento, se observa la evolución de los distintos indicadores de holgura y rendimiento para la identificación de comportamientos dispares entre empresas con altas y bajas dotaciones iniciales de recursos de holgura. Los resultados también muestran que cada tipo de holgura sirve a un propósito diferente y, por tanto, su consumo o utilización muestra claras divergencias.

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Publicado
01-01-2024
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Agustí, M. A., Galán, J. L., & Acedo, F. J. (2024). ¿Para qué acumulas? Gestionar los recursos no utilizados ante una recesión económica generalizada: What are you accumulating for? Managing slack resources in the face of a generalized economic downturn. Revista de Contabilidad - Spanish Accounting Review, 27(1), 49–62. https://doi.org/10.6018/rcsar.482211
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