La generación y divulgación de información medioambiental y social es una vía que posibilita mejorar la rendición de cuentas y la transparencia de las organizaciones, frente a las demandas sociales y del mercado que interpelan a las organizaciones exigiendo información sobre sus enfoques de gestión y sus comportamientos y desempeños sostenibles.La sostenibilidad requiere un trabajo cultural y estratégico profundo, en tanto debe estar integrada en la estrategia organizacional y estar presente en los planes de acción, en los procesos que se desarrollen, en la asignación de los recursos y en los controles. De este modo, las herramientas de la Contabilidad de Gestión, como son los Sistemas de Control de Gestión (SCG) se convierten en herramientas clave.Esta investigación persigue como objetivo analizar la contribución de los SCG para el desarrollo de estrategias y modelos de negocios sostenibles en el sector de las empresas de la economía del conocimiento, realizando un recorte en dos SCG de amplia difusión: sistemas de costos y cuadro de mando integral. El propósito es identificar y caracterizar modelos de costeo de posible aplicación para el análisis de costos en procesos sostenibles y definir los lineamientos de los modelos de Cuadro de Mando Integral con eje en la sostenibilidad en empresas de la economía del conocimiento.El diseño de este proyecto es un estudio cualitativo descriptivo transversal. Se utilizarán datos secundarios y primarios obtenidos mediante distintas herramientas. La investigación cualitativa pone énfasis en procesos y significados que no son rigurosamente examinados o medidos en términos de cantidad, intensidad o frecuencia, ya que se centran en cuestiones tales como el porqué y el cómo y no en cuántos y con qué frecuencia. En primera instancia, se realizará a una revisión sistemática de la literatura, la que se contrapone a la revisión tradicional o narrativa de la literatura, que suele estar afectada por el sesgo que introduce el investigador. En una segunda etapa, se realizará un trabajo de campo aplicando el análisis de casos de empresas de la provincia de Santa Fe. Este estudio aspira aportar las características que debe contener dos SCG de amplia difusión como son los sistemas de costos y cuadro de mando integral para optimizar los recursos, lograr brindar información tendiente a obtener utilidades en armonía con la comunidad y el ambiente y no a costa de ellos.
The generation and communication of environmental and social information is a way to improve the accountability and transparency of organizations in the face of social and market demands that challenge public and private organizations, demanding information on their management approaches and their sustainable behaviors and performance (García Sanchez, 2021; Suarez-Rico et al, 2021). Sustainability requires a deep cultural and strategic work, as it must be integrated in the organizational strategy and be present in the action plans, in the processes developed, in the allocation of resources and in the controls (Canale and Bergese, 2023). Thus, management control systems (MCS) become key tools. The objective of this research is to analyze the contribution of management control systems to the development of sustainable strategies and business models in the sector of knowledge economy companies, focusing on two widely used systems: costing systems and balanced scorecard. In this way, it is intended to identify and characterize costing models of possible application for the analysis of costs in sustainable processes and to define the guidelines of the Balanced Scorecard models focused on sustainability in knowledge economy companies. The design of this project is a cross-sectional descriptive qualitative study. Secondary and primary data obtained through different tools will be used. Qualitative research emphasizes processes and meanings that are not rigorously examined or measured in terms of quantity, intensity or frequency. Qualitative work or studies focus on questions such as why and how rather than how many and how often (Yin, 1989). It is characterized by its multi-method approach and because researchers study things in their natural context, attempting to make sense of or interpret phenomena in terms of the meanings people attach to them (Denzin and Lincoln, 1994). In the first instance, a systematic literature review will be carried out, as opposed to the traditional or narrative literature review, which is usually affected by the bias introduced by the researcher. In a second stage, field work will be carried out by applying the analysis of cases of companies in the province of Santa Fe. For its detection, we will resort to the monthly publication made by the Nation with the details of the companies that enter the regime of the Knowledge Economy Law, this information being detailed by provinces. By consulting the web page or by e-mail or business telephone, the relevant contacts will be made to be able to access them. This study aims to provide the characteristics that two widely used SCGs such as cost systems and balanced scorecards should contain in order to optimize resources and provide information aimed at obtaining profits in harmony with the community and the environment and not at their expense. In particular, this research will contribute to objective No. 9: Industry, Innovation and Infrastructure. The world is experiencing important changes in the geopolitical, economic and technological spheres that generate new spaces. The acceleration of the digital revolution and the new global demands linked to the Sustainable Development Goals represent challenges and opportunities, both for the implementation of public policies aimed at stimulating the development of such activities, as well as for organizations and companies that must keep up with the new technological and digital innovations. Thus, this new horizon necessarily implies a commitment between policy makers, the companies at which they are aimed and the academic community through research
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