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Sistemas de control de gestión "apretados" y "sueltos": Un análisis dinámico

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  • Rosanas, Josep M.

    (IESE Business School)

Abstract

Los adjetivos «apretado» y «suelto», calificando a los sistemas de control, son palabras de uso común en la literatura profesional, pero casi ausentes de la académica. En este trabajo se intenta mostrar cómo considerar apretado como sinónimo de buen control, y suelto como sinónimo de mal control es, o bien tautológico, o bien equivocado. Lo apretado o suelto que tenga que ser un sistema de control depende de diversas circunstancias: de la información disponible y, principalmente, de las actitudes y desarrollo de las personas afectadas. Un sistema de control apretado puede conducir a numerosas disfuncionalidades, conocidas en la literatura y en los análisis estáticos convencionales. Se propone un esquema dinámico para analizar esta clase de fenómenos, y se explica cómo se aplica al problema considerado, mostrando cómo el análisis estático usual puede conducir a conclusiones muy parciales.

Suggested Citation

  • Rosanas, Josep M., 1999. "Sistemas de control de gestión "apretados" y "sueltos": Un análisis dinámico," IESE Research Papers D/390, IESE Business School.
    • Handle: RePEc:ebg:iesewp:d-0390
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    References listed on IDEAS

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    1. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
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