Presiones ambientales y uso diagnóstico e interactivo de los sistemas de control de gestión: evidencia de las incubadoras de empresas
DOI:
https://doi.org/10.5007/2175-8077.2023.e67050Palabras clave:
Control interactivo, Sistemas de Control de Gestión, Incubadoras de Empresas, Control Diagnóstico, Presiones ambientalesResumen
Este estudio analiza los efectos de las presiones ambientales sobre el uso diagnóstico e interactivo de los sistemas de control de gestión en las incubadoras de empresas. La muestra contempla 75 gerentes de incubadoras de empresas brasileñas. Los resultados del modelo de ecuaciones estructurales muestran que las condiciones económicas tienen una influencia positiva en el diagnóstico y uso interactivo de los sistemas de control de gestión. Se concluye que las condiciones económicas y la forma de utilizar los sistemas de control de gestión fundamentan las actividades de las incubadoras dirigidas a las empresas incubadas. El estudio refuerza la literatura previa sobre la importancia de considerar el entorno económico para influir en el comportamiento y guiar a los agentes en sus esfuerzos por adaptar objetivos y controlar la flexibilidad. Sin embargo, instiga la no trascendencia de los efectos de las condiciones político-jurídicas y tecnológicas en el uso de los sistemas de control por parte de las incubadoras de empresas.
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