Sistemas de información contable y contabilidad administrativa en la toma de decisiones: influencia sobre el desempeño logístico empresarial en el contexto panameño
DOI:
https://doi.org/10.70625/rmis/1006Keywords:
Sistemas de información contable, Contabilidad administrativa, Toma de decisiones, Desempeño logístico, PLS-SEMAbstract
La digitalización de los procesos empresariales ha incrementado la disponibilidad de datos, pero su contribución al desempeño depende de la capacidad organizacional para convertirlos en información útil, análisis económico y decisiones oportunas. Este estudio propone y examina un modelo que integra los sistemas de información contable (SIC), la contabilidad administrativa (CA), la toma de decisiones gerenciales (TD) y el desempeño logístico empresarial (DL), situando la toma de decisiones como mecanismo mediador. Se adopta un enfoque cuantitativo, alcance correlacional-explicativo y diseño no experimental de corte transversal, con estimación mediante PLS-SEM. El modelo plantea efectos directos de SIC y CA sobre TD y DL, así como dos efectos indirectos a través de TD. Para comprobar la coherencia metodológica del diseño se presenta un escenario analítico sintético de 384 observaciones; estos valores no constituyen evidencia empírica de empresas panameñas. En dicho escenario, TD muestra la relación estructural más intensa con DL (β = 0,421), mientras que SIC y CA contribuyen positivamente a TD. Los efectos indirectos SIC→TD→DL (β = 0,156) y CA→TD→DL (β = 0,145) son compatibles con mediaciones complementarias. El aporte central consiste en explicar el desempeño logístico mediante una cadena de transformación: capacidad informacional, capacidad analítica, capacidad decisional y resultado logístico. El modelo ofrece una base contrastable para investigaciones empíricas en Panamá y para la integración gerencial de contabilidad, sistemas y logística.
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