Control de gestión y desempeño sustentable: estructura conceptual bajo la lógica institucional

Liliana Scoponi

doi:10.52292/j.eca.2024.4265

Autores/as

Liliana Scoponi Departamento de Ciencias de la Administración. Universidad Nacional del Sur (DCA-UNS). https://orcid.org/0000-0003-2179-2150

DOI:

https://doi.org/10.52292/j.eca.2024.4265

Palabras clave:

cambio contable, control de gestión, desarrollo sustentable, teoría institucional, lógica institucional

Resumen

El enfoque de la lógica institucional ha sido reconocido recientemente por su potencial para interpretar los acoples y desacoples entre la contabilidad de gestión y los sistemas de medición de desempeño hacia la sustentabilidad y la toma de decisiones. Sin embargo, existen aún vacíos en la literatura para entender este proceso. El artículo propone una estructura conceptual para describir cómo el control y la contabilidad de gestión pueden cumplir un rol catalizador para incorporar la sustentabilidad en las decisiones gerenciales y apoyar la implementación de estrategias sostenibles, bajo la lógica institucional. Se desarrolla un ensayo teórico que considera la complementariedad dediferentes abordajes y vincula niveles de análisis: supraorganizacional, organizacional y gerencial, mediante revisión de la literaturaa partir de búsquedas en Google Scholar y Scopus. La principal contribución es un enfoque multinivel del control gerencial para acotar el riesgo de restringir la sustentabilidad a lo declarativo, filantrópico o al greenwashing.

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