Investigación sobre el “Reliance on Accounting Performance Measures” (RAPM) y nuevas tendencias de Control de Gestión

Marie-Anne Lorain

Resumen


Las consecuencias del control presupuestario en la organización y en el comportamiento humano dentro de la empresa es una de las áreas que más destaca en la investigación sobre el control de gestión. Numerosos estudios analizan la utilización del presupuesto para la evaluación del desempeño y se centran en el concepto de “Reliance on Accounting Performance Measures” (RAPM). El artículo presenta, en primer lugar, los fundamentos de la investigación sobre el RAPM y analiza sus limitaciones, basándose en la extensa literatura sobre el concepto. Por último, el artículotrata de situar el RAPM en el nuevo entorno económico y de relacionar el concepto con algunas de las nuevas técnicas y herramientas de control de gestión.

Palabras clave


Control de gestión, presupuesto, evaluación del desempeño, RAPM

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Referencias


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