¿PODRÍA LA EXISTENCIA DE MECANISMOS DE CONTABILIDAD GERENCIAL OBSTACULIZAR EN LUGAR DE MEJORAR LA GESTIÓN?
Palabras clave:
Contabilidad de Gestión, Gestión de la Cadena de Suministro, Costo de Fijación de Precios, Significante Vacío, Empresa Familiar, Teoría de la EstructuraciónResumen
La aceptación e implementación de mecanismos requeridos por terceros, en lo que respecta a la relación comprador y proveedor en la cadena de valor, puede generar situaciones conflictivas para la gestión de la cadena de suministro. Esto puede suceder cuando las organizaciones no están preparadas para integrar los mecanismos en sus propios sistemas de gestión, pero aceptan implementarlos y utilizarlos como puente para las relaciones comerciales. Aunque el problema no es nuevo, la brecha es un problema que a menudo se da por sentado (“taken for granted”) y, por lo tanto, no se aborda. Este estudio investiga el impacto de la aceptación de los mecanismos de precios requeridos por el comprador, una empresa multinacional. El estudio de campo se realizó en una mediana empresa familiar, en un mercado emergente, a partir de un estudio de caso basado en la retórica y teóricamente basado en el concepto de significante vacío y en la teoría estructurante. La investigación identifica un conflicto muy común entre organizaciones de diferentes tamaños que requiere una visión integral de la relación interorganizacional para lidiar con la relación a largo plazo. En lugar de proporcionar una herramienta de contabilidad de gestión innovadora y adecuada, los mecanismos empleados dificultaban la percepción de la gestión de los resultados financieros. La principal contribución es que el significante vacío, cuando no se traduce, absorbe e integra con los elementos de la gestión de la organización, crea un problema para la gestión. En lugar de ser una herramienta de gestión integrada, un artefacto implementado independientemente de las percepciones de necesidad de los gerentes, pero incluido en el modelo de gestión como una herramienta obligatoria, se convierte en un componente que "anestesia" a los ejecutivos. Como implicación práctica de la integración, se evidencia como fundamental para una relación de sustentabilidad entre compradores y proveedores, evitando la "ilusión de control".
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