Análisis de las variables clave para el diseño de un sistema de información gerencial eficiente

Organizations are immersed in an economic context characterized by rapid changes, globalization, technological advancement and volatility. In order to meet their short, medium and long-term objectives, they need to have management information on key aspects of their environment and performance. That is why the objective of this research work is to determine whether management information systems should be designed considering macroeconomic, microeconomic and sustainability aspects, in order to be efficient for decision making by the Management of a company. First, a review of the existing conceptual framework on the topic under analysis was carried out, resorting to discourse analysis, with the aim of supporting the objective of the research. Subsequently, an empirical study was carried out on information provided by companies listed on stock markets, in order to obtain evidence on the use, by their Management, of information from macroeconomic, microeconomic and sustainability variables in managing their businesses. It has become evident that organizations use, for their management, management information that includes macroeconomic, microeconomic and sustainability variables, since they provide support to the planning, control and operation processes, and come from a management information system that provides competitive and innovation advantages, allowing an adequate decision-making process.

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Publication Details

Journal
Cuadernos de Contabilidad
Published
2025-08-15
DOI
https://doi.org/10.11144/javeriana.cc26.avds
Primary Topic
Organizational Management and Innovation
Type
article
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article

Análisis de las variables clave para el diseño de un sistema de información gerencial eficiente

Marisa Marchesano, Graciela Scavone
Cuadernos de Contabilidad
Organizational Management and Innovation
article

Análisis de las variables clave para el diseño de un sistema de información gerencial eficiente

Marisa Marchesano, Graciela Scavone
article en

Abstract

Organizations are immersed in an economic context characterized by rapid changes, globalization, technological advancement and volatility. In order to meet their short, medium and long-term objectives, they need to have management information on key aspects of their environment and performance. That is why the objective of this research work is to determine whether management information systems should be designed considering macroeconomic, microeconomic and sustainability aspects, in order to be efficient for decision making by the Management of a company. First, a review of the existing conceptual framework on the topic under analysis was carried out, resorting to discourse analysis, with the aim of supporting the objective of the research. Subsequently, an empirical study was carried out on information provided by companies listed on stock markets, in order to obtain evidence on the use, by their Management, of information from macroeconomic, microeconomic and sustainability variables in managing their businesses. It has become evident that organizations use, for their management, management information that includes macroeconomic, microeconomic and sustainability variables, since they provide support to the planning, control and operation processes, and come from a management information system that provides competitive and innovation advantages, allowing an adequate decision-making process.

Cuadernos de ContabilidadVol. 26
Universidad del Salvador (AR), Universidad de Buenos Aires (AR)
Openalex Percentile: Top 75%
Organizational Management and Innovation
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