Revista Universidad y Empresa

ISSN-e: 2145-4558

ISSN: 0124-4639 

El control de gestión y el talento humano: conceptos y enfoques

Augusto Renato Pérez Mayo, Ángel Wilhelm Vázquez García, Sergio Levin Kosberg

DOI: http://dx.doi.org/10.12804/rev.univ.empresa.29.2015.01

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Resumen


Esta investigación hace una revisión de los aportes teóricos y conceptuales que fundamentan la construcción de control de gestión en las organizaciones. En este texto se ponen en evidencia tanto el estado del arte como las nuevas tendencias en este tema. Se abordan también las corrientes epistémicas y gnoseológicas de los sistemas de control de gestión inmersos en las estructuras visibles e invisibles de las organizaciones (mecanicistas, psicosociales, culturales, entre otras).


Palabras clave


cunas epistémicas; gnoseología; organización; sistema de control de gestión; talento humano

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