La medición de los resultados empresariales desde una óptica estratégica: construcción de un instrumento a partir de un estudio Delphi y aplicación a la empresa industrial española en el período 1983-96
DOI:
https://doi.org/10.51302/rcyt.1999.16935Resumen
2.º Premio Estudios Financieros 1999. Modalidad: Contabilidad y Administración de Empresas
La medición de los resultados empresariales es una cuestión de suma importancia en Administración de Empresas, pero pendiente de resolución satisfactoria. Este artículo busca construir, desde un enfoque estratégico, un instrumento de medida del desempeño organizativo que permita superar las deficiencias de los sistemas de medición económico-financiero convencionales, aproximándose al conocimiento de la competitividad de la organización. La construcción y validación de la escala sigue los dictados de la literatura sociométrica más exigente, incluyendo un amplio estudio Delphi, desarrollados sobre un panel de académicos y profesionales de la dirección. La escala obtenida puede ser teóricamente relevante, por cuanto se ha contrastado positivamente la bondad del modelo de medida, su fiabilidad y su validez. Se ha comprobado asimismo su relevancia práctica, aplicándola a la investigación del desempeño de la empresa industrial española durante el período 1983-96, obteniéndose resultados realmente sólidos sobre la calidad del instrumento.
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