Contabilidad de gestión estratégica y su impacto en el desempeño financiero

Jorge Suarez Tirado; Daniel Esteban López Hernández

Jorge Suarez Tirado Universidad Externado de Colombia
Daniel Esteban López Hernández Universidad Externado de Colombia

Palabras clave: Contabilidad estratégica, técnicas de contabilidad estratégica, contabilidad de gestión, industria aérea, aerolíneas de bajo costo

Resumen

El objetivo del presente documento es establecer los impactos que tiene el uso de técnicas de contabilidad estratégica sobre el desempeño financiero de aerolíneas de bajo costo. La metodología es de carácter mixto, cualitativa y cuantitativa. Ha sido aplicado un cuestionario a altos directores de diversas aerolíneas, preguntando sobre los niveles de implementación de Técnicas de Contabilidad Estratégica, utilizando en la mayoría de las preguntas, una escala tipo Likert de siete opciones. Asimismo, el marco teórico sobre Contabilidad Estratégica se ha construido con base en referencias bibliográficas obtenidas en las bases de datos Science Direct y Scopus para el periodo 1981-2021. Para el caso de la industria aérea y las aerolíneas de bajo costo, se han consultado referencias en artículos publicados en las bases de datos mencionadas, en libros y en reportes de la industria. La información financiera de las aerolíneas estudiadas proviene de reportes anuales encontrados en los respectivos sitios web corporativos, en Statista y en EMIS (Education Management Information System) y su análisis se ha realizado utilizando ciencia de datos y el lenguaje Python. La conclusión general es que la contabilidad estratégica ha sido parcialmente implementada en las aerolíneas de bajo costo estudiadas, con un predominio de benchmarking, costeo estratégico y precio estratégico como las técnicas que tienen mayor impacto positivo sobre el desempeño financiero, de allí la importancia de su estudio.

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Biografía del autor/a

Jorge Suarez Tirado, Universidad Externado de Colombia

Contador Público, Magíster en Administración – Universidad Nacional de Colombia.
PhD (C) in Business Management, BA School of Business and Finance – Letonia.
Docente-Investigador – Universidad Externado de Colombia.
Miembro del Grupo de Investigación en Sistemas de Información y Control Organizacional SICO.

Daniel Esteban López Hernández, Universidad Externado de Colombia

Científico de Datos – Universidad Carlemani – Argentina.
Estudiante de Contaduría Pública – Universidad Externado de Colombia.
Científico de Datos Surenvíos

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