Nihilismo existencial organizacional frente a las utopías ambientales (negación al valor del visionar)
DOI:
https://doi.org/10.18041/2382-3240/saber.2015v10n2.723Palabras clave:
Cambio, Gestión, Participación, Organizaciones, VisiónResumen
El presente documento invita a reflexionar sobre el nihilismo organizacional, entorno a los sistemas de gestión medio ambiental, el cual hace parte de una derivación de la noción sobre la realidad como resultado de una desilusión y posterior resignación en la ignorancia de los fenómenos, por lo que coarta los planes a futuro y las actitudes de los actores. Obviamente, el ser humano no puede vivir sin una motivación para sus acciones, lo que conlleva de esta manera a colocar los intereses por encima del propósito de los elementos existentes, haciendo que lo importante para los sujetos no trascienda más allá del presente, destacándose el hedonismo y la rentabilidad en el ámbito comercial.
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Referencias
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Chen, D. Q., Mocker, M., Preston, D. S., & Teubner, A. (2010). Information systems strategy: reconceptualization, measurement, and implications. MIS quarterly, 34(2), 233-259.
Chenhall, R. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395 - 422. doi:10.1016/j. aos.2004.08.001.
Váquiro, A. C., & Ochoa, M. C. U. (2004). Diseño e implementación de un sistema integral de medición de gestión–simg. Scientia Et Technica, 1(24).
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Kaplan, R., & Norton, D. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
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Mintzberg, H., y Quinn, J. (1996). The Strategy Process: Concepts, Context, Cases. New Jersey: 3rd edition, Prentice and Hall.
Nudurupati, S., Bititci, U., Kumar, V. & Chan, F. (2011). State of the art literature review on performance measurement. Computers & Industrial Engineering, (60), 279-290. Doi:10.1016/j.cie.2010.11.010
Pinheiro, E., Gouvea, S., Angelis, J. & Munik, J. (2013). Performance measurement systems: A consensual analysis of their roles. International Journal of Production Economics, 146(2), 524-542. Recuperado de http://bibliotecadigital.usbcali.edu. co:2076/S092552731200182X/1-s2.0-S092552731200182X-main.pdf?_tid=f308f706-f273-11e4-8917-00000aacb35f&ac dnat=1430754234_3063ab60263848c219ff24485e5b6b9d
Porter, M. (2010). Ventaja Competitiva: Creación y Sostenibilidad de un Rendimiento Superior. Madrid, España: Pirámide.
Porter, M., & Kramer, M. (2006). Strategy and society. The link between competitive advantage and corporate social responsibility. Harvard Business Review, 97(3), 78–92. Recuperado de http://bibliotecadigital.usbcali.edu.co:2072/ehost/ pdfviewer/pdfviewer?sid=7a780ee1-bdf8-4cc0-acce-19be60fa81ae%40sessionmgr4003&vid=0&hid=4109
Prahalad, C., & Krishnan, M. (2002). The dynamic synchronisation of strategy and information technology. MIT Sloan management review, Summer,43(4),24–33. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/detail/ detail?vid=3&sid=72c8ee74-3a5b-47d1-8934-789ed2fb53eb%40sessionmgr115&hid=115&bdata=Jmxhbmc9ZXMmc2l 0ZT1laG9zdC1saXZl#AN=7109715&db=bth
Thompson, A., Peteraf, M., Gamble, J., & Strickland, A. (2003). Administración estratégica. Teoría y casos.México: Mc Graw Hill.
Van der Stede, W., Chow, C. & Lin, T. (2006). Strategy, Choice of Performance Measures, and Performance. Behavioral Research in Accounting, 18(1), 185-205. Recuperado de http://ezproxy.unicartagena.edu.co:2099/ehost/detail/ detail?sid=48a7b783-08a8-4713-8fb5-875b28915f01%40sessionmgr4001&vid=0&hid=4101&bdata=Jmxhbmc9ZXMmc 2l0ZT1laG9zdC1saXZl#db=eoh&AN=0862091
Waggoner, D., Neely, A. & Kennerley, M. (1999). The forces that shape organisational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60-61, 53-60. doi:10.1016/S0925- 5273(98)00201-1
Bento, A., Bento, R., & Ferreira, L. (2014). Strategic Performance Management Systems: Impacton Business Results. Journal of Computer Information Systems, 30(4), 25-34. Recuperado de http://iacis.org/jcis/articles/JCIS54-3-3.pdf
Bisbe, J. & Malagueño, R. (2012). Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research, 23(4), 296-311. doi:10.1016/j.mar.2012.05.002
Burney, L. & Widener, S. (2013). Behavioral Work Outcomes of a Strategic Performance Measurement System-Based Incentive Plan. Behavioral Research In Accounting, 25(2), 115-143. DOI: 10.2308/bria-50501
Chen, D. Q., Mocker, M., Preston, D. S., & Teubner, A. (2010). Information systems strategy: reconceptualization, measurement, and implications. MIS quarterly, 34(2), 233-259.
Chenhall, R. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395 - 422. doi:10.1016/j. aos.2004.08.001.
Váquiro, A. C., & Ochoa, M. C. U. (2004). Diseño e implementación de un sistema integral de medición de gestión–simg. Scientia Et Technica, 1(24).
Elijido-Ten, E. (2013). Determinants of strategic performance measurement system disclosures in Australia’s Top 100 publicly listed firms. Journal of General Management, 38(4), 57-73. Recuperado de http://ezproxy.unicartagena.edu.co:2099/ehost/pdfviewer/pdfviewer?sid=4009421d-0e48-4aac-94b4-09fd555748ea%40sessionmgr4005&vid=2&hid=4101
Folan, P. & Browne, J. (2005). A review of performance measurement: Towards performance management. Computers in Industry, 56(7), 663-680. Recuperado de http://bibliotecadigital.usbcali.edu.co:2076/S0166361505000412/1-s2.0- S0166361505000412-main.pdf?_tid=1dff4006-28ba-11e5-bc2e-00000aacb35e&acdnat=1436721733_80c9664623855d7 9c19717ec06d4048a
Franco-Santos, M., Kennerley, M., Micheli, P., Martínez, V., Mason, S., Marr, B.,…Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations & Production Management, 27(8), 784-801. doi: 10.1108/01443570710763778. Recuperado de http://www.som.cranfield.ac.uk/som/dinamic-content/media/ CBP/Publications/TowardsadefinitionofabusinessperformancemeasurementsystemFrancoetal2007.pdf
Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119. doi:10.1016/j. mar.2012.04.001.
Kaplan, R. y Norton, D. (2004b). Mapas Estratégicos. Edición electrónica. Grupo Planeta.
Kaplan, R., & Norton, D. (1992). The Balanced Scorecard – Measures that Drive Performance. Harvard Bussiness Review, 83(7/8), 172-180. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/pdfviewer/pdfviewer?sid=3aba1545- e563-4d63-8102-1c1e9f37b274%40sessionmgr115&vid=0&hid=107
Kaplan, R., & Norton, D. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Lui,W., Meng, W., Mingers, J. & Tang, W. (2012).Developing a performance management system using soft systems methodology: A Chinese case study. European Journal of Operational Research, 223(2), 529–540. doi: 10.1016/j. ejor.2012.06.029
Meekings, A. (1995). Unlocking the potential of performance measurement: A practical implementation guide. Public Money & Management, 15(4), 5–12. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/detail/ detail?vid=3&sid=fa120ad2-7f27-46bf-8bde-d380b96df346%40sessionmgr113&hid=109&bdata=Jmxhbmc9ZXMmc2l0 ZT1laG9zdC1saXZl
Mintzberg, H., y Quinn, J. (1996). The Strategy Process: Concepts, Context, Cases. New Jersey: 3rd edition, Prentice and Hall.
Nudurupati, S., Bititci, U., Kumar, V. & Chan, F. (2011). State of the art literature review on performance measurement. Computers & Industrial Engineering, (60), 279-290. Doi:10.1016/j.cie.2010.11.010
Pinheiro, E., Gouvea, S., Angelis, J. & Munik, J. (2013). Performance measurement systems: A consensual analysis of their roles. International Journal of Production Economics, 146(2), 524-542. Recuperado de http://bibliotecadigital.usbcali.edu. co:2076/S092552731200182X/1-s2.0-S092552731200182X-main.pdf?_tid=f308f706-f273-11e4-8917-00000aacb35f&ac dnat=1430754234_3063ab60263848c219ff24485e5b6b9d
Porter, M. (2010). Ventaja Competitiva: Creación y Sostenibilidad de un Rendimiento Superior. Madrid, España: Pirámide.
Porter, M., & Kramer, M. (2006). Strategy and society. The link between competitive advantage and corporate social responsibility. Harvard Business Review, 97(3), 78–92. Recuperado de http://bibliotecadigital.usbcali.edu.co:2072/ehost/ pdfviewer/pdfviewer?sid=7a780ee1-bdf8-4cc0-acce-19be60fa81ae%40sessionmgr4003&vid=0&hid=4109
Prahalad, C., & Krishnan, M. (2002). The dynamic synchronisation of strategy and information technology. MIT Sloan management review, Summer,43(4),24–33. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/detail/ detail?vid=3&sid=72c8ee74-3a5b-47d1-8934-789ed2fb53eb%40sessionmgr115&hid=115&bdata=Jmxhbmc9ZXMmc2l 0ZT1laG9zdC1saXZl#AN=7109715&db=bth
Thompson, A., Peteraf, M., Gamble, J., & Strickland, A. (2003). Administración estratégica. Teoría y casos.México: Mc Graw Hill.
Van der Stede, W., Chow, C. & Lin, T. (2006). Strategy, Choice of Performance Measures, and Performance. Behavioral Research in Accounting, 18(1), 185-205. Recuperado de http://ezproxy.unicartagena.edu.co:2099/ehost/detail/ detail?sid=48a7b783-08a8-4713-8fb5-875b28915f01%40sessionmgr4001&vid=0&hid=4101&bdata=Jmxhbmc9ZXMmc 2l0ZT1laG9zdC1saXZl#db=eoh&AN=0862091
Waggoner, D., Neely, A. & Kennerley, M. (1999). The forces that shape organisational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60-61, 53-60. doi:10.1016/S0925- 5273(98)00201-1
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Publicado
01-07-2015
Número
Sección
Empresa y Sociedad
Cómo citar
Nihilismo existencial organizacional frente a las utopías ambientales (negación al valor del visionar). (2015). Saber, Ciencia Y Libertad, 10(2), 27-44. https://doi.org/10.18041/2382-3240/saber.2015v10n2.723
