Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones

  • Ernesto Lopez-Valeiras Universidad de Vigo
  • Jacobo Gomez-Conde Universidad Autónoma de Madrid
  • David Naranjo-Gil Universidad Pablo de Olavide
Palabras clave: Sesgo, Sistemas de contabilidad y control de gestión, Evaluación del rendimiento, Toma de decisiones.

Resumen

Los directivos realizan evaluaciones y toman decisiones que pueden estar sesgadas y, como consecuencia, provocar efectos contrarios a los deseados en el rendimiento organizacional. La identificación de los sesgos y sus causas han sido ampliamente estudiadas en la literatura de contabilidad y control de gestión en las últimas décadas. El objetivo de este trabajo es sintetizar los resultados previos, lo cual permite disponer de una visión más clara y comprensiva del papel de los Sistemas de Contabilidad y Control de Gestión (SCCG) en relación a los sesgos en las decisiones y evaluaciones. Como resultado se obtiene un marco conceptual en el que los SCCG se postulan al mismo tiempo como generadores e inhibidores de sesgo, en función de sus propias características y de las características de los usuarios. Este resultado permite que profesionales (especialmente los controllers) y académicos conozcan mejor los procesos de utilización de la información generada por los SCCG y así actúen en consecuencia.

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Cómo citar
Lopez-Valeiras, E., Gomez-Conde, J., & Naranjo-Gil, D. (2015). Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones. Revista Facultad De Ciencias Económicas, 24(1), 13-24. https://doi.org/10.18359/rfce.1618
Publicado
2015-12-31
Sección
Artículos