Transformación digital y contabilidad gerencial: desafíos y oportunidades para la toma de decisiones estratégicas
Transformación digital y contabilidad gerencial: desafíos y oportunidades para la toma de decisiones estratégicasBarra lateral del artículo
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Este artículo presenta un análisis cuantitativo de los desafíos y oportunidades que la digitalización ofrece a la contabilidad gerencial para la toma de decisiones estratégicas. A través de un estudio basado en una encuesta simulada a 326 empresas, se examina el impacto de la adopción de tecnologías digitales clave, como Big Data Analytics, Cloud Computing, Inteligencia Artificial (IA) y sistemas ERP, en la calidad de la información contable y, consecuentemente, en la calidad de las decisiones estratégicas. Los resultados indican que la adopción de tecnologías digitales tiene una correlación positiva y significativa con la calidad de las decisiones. Específicamente, el análisis de regresión múltiple (R² = 0.5846) confirma que la adopción digital general, el uso de Big Data y la implementación de Cloud Computing son predictores robustos de una mejor toma de decisiones. El estudio también revela que la calidad de la información contable actúa como un mediador crucial en esta relación. Finalmente, se concluye que la inversión estratégica en tecnología, combinada con el desarrollo del capital humano, es fundamental para que las organizaciones aprovechen las oportunidades de la era digital y mantengan una ventaja competitiva sostenible.
This article presents a quantitative analysis of the challenges and opportunities that digitisation offers to management accounting for strategic decision-making. Through a study based on a simulated survey of 326 companies, the impact of adopting key digital technologies, such as Big Data Analytics, Cloud Computing, Artificial Intelligence (AI) and ERP systems, on the quality of accounting information and, consequently, on the quality of strategic decisions is examined. The results indicate that the adoption of digital technologies has a positive and significant correlation with the quality of decisions. Specifically, multiple regression analysis (R² = 0.5846) confirms that overall digital adoption, the use of Big Data and the implementation of Cloud Computing are robust predictors of better decision-making. The study also reveals that the quality of accounting information acts as a crucial mediator in this relationship. Finally, it concludes that strategic investment in technology, combined with human capital development, is essential for organisations to take advantage of the opportunities of the digital age and maintain a sustainable competitive advantage.
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