Nihilismo existencial organizacional frente a las utopías ambientales (negación al valor del visionar)
DOI:
https://doi.org/10.18041/2382-3240/saber.2015v10n2.723Keywords:
Change,, Management, Participation, Organizations, VisionAbstract
This paper encourages reflection on organizational nihilism in relation to environmental management systems, which is part of a perception of the reality resulting from a loss of hope and acceptance of the ignorance of reality. This limits future plans and people’s motivation. But, the human being cannot live without motivation, resulting in people putting their own self-interest ahead of the existing reality. It allows individual’s priorities to stay in the present, ending up with hedonism and profitability in the commercial field.
References
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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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Published
2015-07-01
Issue
Section
Company and Society
How to Cite
Quintero Bocanegra, L. E. (2015). Nihilismo existencial organizacional frente a las utopías ambientales (negación al valor del visionar). Saber, Ciencia Y Libertad, 10(2), 27-44. https://doi.org/10.18041/2382-3240/saber.2015v10n2.723
