Publicado

2015-04-01

Management Control: Unsolved Problems and Research Opportunities

Control de gestión: problemas sin resolver y oportunidades para la investigación

Controle de gestão: problemas não resolvidos e oportunidades de pesquisa

DOI:

https://doi.org/10.15446/innovar.v25n56.48986

Palabras clave:

Management control, control mechanisms, management control systems (en)
Control de gestión, mecanismos de control, sistemas de control de gestión. (es)
Controle de gestão, mecanismos de controle, sistemas de controle de gestão (pt)

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Autores/as

  • Luis Silva Domingo Universidad ORT Uruguay
During the last decades the need for a better definition of the central concepts of management control has been claimed repeatedly by several authors, since the lack of clarity in this matter is an essential problem for the development and maturity of a sound theory of management control. The diversity of theories and approaches has contributed to the understanding of this complex phenomenon, although these contributions could have been more fruitful if they had shared the conceptual framework. The aim of this paper is to identify the central concepts in need of a higher degree of consensus and find out whether recent contributions have brought some insight on them. In addition, it is also expected to explore and find opportunities for future research in the same line of reasoning. After making a review of seminal and recent contributions, it is inferred that the conceptualization on the field of management control has achieved some degree of success at sharing the understanding of specific aspects, while at the same time has blurred the understanding of others. Then it is concluded that researchers on management control still need to improve their degree of agreement on three central concepts: the management control problem, the definition and description of management control mechanisms, and the scope and boundaries of management control systems. Several research paths are identified and proposed.

Durante las últimas décadas varios autores de la literatura en gestión empresarial han llamado la atención sobre la recurrente necesidad de precisar los conceptos elementales del proceso de control de gestión, pues la actual falta de claridad en su definición es un problema fundamental para el desarrollo y la madurez de una teoría sólida sobre su naturaleza. A pesar de que las teorías y los enfoques que lo abordan han contribuido a la comprensión de este complejo fenómeno, estos carecen de un marco conceptual común que permita una aproximación más objetiva y detallada. El objetivo del presente trabajo es identificar los conceptos básicos que requieren de un mayor grado de consenso, así como investigar si los aportes recientes a la investigación en control de gestión han brindado mayor claridad sobre dichos conceptos. Adicionalmente, se espera explorar y encontrar nuevas oportunidades para investigaciones futuras. Mediante una revisión de la literatura clásica y contribuciones recientes, se infiere que la conceptualización en control de gestión alcanzó cierto grado de entendimiento compartido en cuanto a sus aspectos más específicos; no obstante, durante su articulación estableció ciertas nociones aún incomprendidas. A partir de este análisis, se concluyó que investigadores y estudiosos en el área de control de gestión deben coincidir en tres conceptos elementales en torno a esta práctica: el problema del control en gestión, la definición y descripción de sus mecanismos, y el conocimiento de sus alcances y límites. Como aporte final, se identifican y proponen varias líneas de investigación para el estudio del control de gestión.

Durante as últimas décadas, a necessidade de uma melhor definição dos conceitos centrais de controle de gestão tem sido proclamada repetidamente por vários autores em seus trabalhos. A falta de clareza em relação a esse assunto é um problema essencial para o desenvolvimento e maturidade de uma boa teoria do controle de gestão. A diversidade de teorias e abordagens tem contribuído para a compreensão desse fenômeno complexo, embora essas contribuições pudessem ter dado um melhor fruto, se elas tivessem compartilhado uma estrutura conceitual. O objetivo deste trabalho é identificar os conceitos centrais na necessidade de um maior grau de consenso e de saber se contribuições recentes têm trazido algumas ideias sobre eles. Além disso, espera-se também explorar e encontrar oportunidades para futuras pesquisas no mesmo campo de estudo. Depois de fazer uma análise seminal e contribuições recentes, pode-se inferir que a conceituação sobre o campo de controle de gestão tem alcançado um certo grau de sucesso, compartilhando o entendimento dos aspectos específicos e, ao mesmo tempo, tem obscurecido a compreensão dos outros. Então, conclui-se que os pesquisadores sobre controle de gestão ainda precisam melhorar seu grau de acordo com três conceitos centrais: o controle de gestão, a definição e a descrição dos mecanismos de controle e gestão do âmbito e limites dos sistemas de controle de gestão. várias linhas de pesquisa são identificadas e propostas.

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Silva Domingo, L. (2015). Control de gestión: problemas sin resolver y oportunidades para la investigación. Innovar, 25(56), 11-20. https://doi.org/10.15446/innovar.v25n56.48986

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