Influencia de la contabilidad de gestión como factor del éxito competitivo en el sector cooperativo
DOI:
https://doi.org/10.31637/epsir-2026-2456Palabras clave:
contabilidad de gestión, éxito competitivo, cooperativas agrarias, decisión estratégica, integración de la información, coordinación, análisis factorial, oleícolasResumen
Introducción: Analiza la influencia de la contabilidad de gestión en la competitividad de las cooperativas agrarias oleícolas de Andalucía, sector clave para el desarrollo económico local. Metodología: A partir de una revisión conceptual y empírica, se propone un modelo basado en cinco dimensiones: amplitud, oportunidad, agregación, integración de la información contable y éxito competitivo. Estas dimensiones se consideran fundamentales para fortalecer la toma de decisiones y mejorar el desempeño organizacional. La investigación adopta una metodología cuantitativa basada en análisis factorial. Se aplicó un cuestionario estructurado tipo Likert a una muestra de 55 cooperativas. Resultados: El Análisis Factorial Exploratorio (AFE) permitió identificar cuatro factores que explican el 78,5% de la varianza total, mientras que el Análisis Factorial Confirmatorio (AFC) validó estadísticamente la estructura del modelo con buenos indicadores de ajuste. Los resultados destacan la importancia de contar con información contable detallada, oportuna y agregada, así como una correcta integración interdepartamental. Se confirma que estas dimensiones inciden significativamente en la percepción del éxito competitivo de las cooperativas, particularmente en términos de innovación, adaptación al mercado y fidelización de clientes. Se reafirma que la contabilidad de gestión va más allá del registro contable, actuando como herramienta estratégica clave para la sostenibilidad organizacional. Se sugiere fortalecer estas prácticas mediante formación y políticas públicas que promuevan la digitalización y la coordinación interna. Conclusiones: Se recomienda explorar el impacto longitudinal de estas dimensiones y su relación con otras variables organizativas.
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Derechos de autor 2025 Marina Caracuel-Sillero, Andrés Renato Jacome-Cagñay
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