Cómo las empresas crean valor a través de prácticas de contabilidad de gestión en la era de la pandemia del COVID
Resumen
Objetivo: este estudio busca explorar las Prácticas de Contabilidad de Gestión (PCG) en Indonesia y el impacto que el COVID-19 tuvo en ellas. También busca establecer los factores que afectaron las PCG durante la pandemia y el efecto que estas prácticas tuvieron sobre el desempeño empresarial.
Diseño/metodología: se utilizaron métodos descriptivos y de verificación. El primero se usó para describir las PCG en empresas manufactureras en Indonesia y el impacto que la pandemia del COVID-19 tuvo en estas prácticas. El método de verificación (usando regresión lineal múltiple) se empleó para examinar los factores que influencian sus PCG y el efecto de estas prácticas en el desempeño empresarial. Se utilizaron datos primarios obtenidos de directores financieros que trabajan para diferentes empresas manufactureras en Indonesia. La muestra total estuvo compuesta por 41 respuestas a un cuestionario.
Resultados: este trabajo muestra que las empresas manufactureras en Indonesia han adoptado PCG para sistemas de costeo, toma de decisiones, contabilidad estratégica de gestión y tecnología de producción avanzada. En general, estas PCG están en la Etapa 4, según la define la Federación Internacional de Contadores (IFAC, por sus siglas en inglés). Esto significa que, en Indonesia, las PCG se implementan para generar valor y mantener la sostenibilidad de las empresas en la era de la Industria 4.0.
Conclusiones: la pandemia incrementó la implementación de las PCG, lo cual tuvo un efecto significativo en la intensidad de la competencia y el desempeño empresarial. Los resultados de este estudio respaldan la Declaración 1 sobre contabilidad de gestión emitida por la IFAC, según la cual las prácticas en la Etapa 4 están enfocadas en el uso efectivo de recursos organizacionales para generar valor.
Originalidad: este estudio se enfoca en empresas manufactureras en Indonesia y el periodo de la pandemia del COVID-19, la cual trajo consigo condiciones especiales que tuvieron un impacto en las operaciones empresariales. Estos resultados están alineados con cambios en el ambiente empresarial actual, y las empresas pueden considerarlos para generar valor y mejorar su desempeño continuamente.
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