Costos de transacción y transformación digital: caminos hacia la eficiencia operativa

Autores/as

DOI:

https://doi.org/10.5965/2764747113242024046

Palabras clave:

transformación digital, eficiencia operativa, teoría de los costos de transacción, revisión sistemática

Resumen

Objetivo: La Transformación Digital (TD) ha desencadenado cambios en diversos sectores de la sociedad, afectando no solo la forma en que las organizaciones operan, sino también cómo conducen y perciben las transacciones económicas. Por lo tanto, utilizando la Teoría delos Costos de Transacción (TCT) desarrollada por Williamson (1985) a partir de los conceptos propuestos por Coase (1937), este estudio buscó identificar la interferencia de la eficiencia motivada por la Transformación Digital en la Teoría de los Costos deTransacción. Método: Se trata de una revisión sistemática de la literatura, utilizando la base de datos Web of Sciencey empleando la técnica de análisis de contenido siguiendo el protocolo PRISMA. Discusión: Este trabajo reconoce que, en la era digital, con tecnologías emergentes y la capacidad infinita para procesar grandes volúmenes de información, existe una oportunidad significativa para investigar la intersección de la TD con los fundamentos tradicionales de la TCT. En este proceso, se identificó queel impacto de la transformación digital en la eficiencia operativa dentro del contexto de la TCT es relevante, con implicaciones que van más allá del mero ahorro de costos y que alcanzan la redefinición de modelos de negocios y estrategias organizativas. Sin embargo, es fundamental destacar que el viaje de la TD no está exento de desafíos. Además, aspectos como las barreras culturales, la resistencia al cambio y la necesidad imperativa de capacitación y formación continua son elementos que pueden impedir que las organizaciones aprovechen plenamente las ventajas de la transformación.

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Biografía del autor/a

Assis Zukunelli, Universidade de Passo Fundo

Graduado em Ciências Contábeis, UPF – Universidade de Passo Fundo, UPF, Brasil.

zukunelli@yahoo.com.br

Luiz Fernando Fritz Filho, Universidade de Passo Fundo

Graduado em Administração, UPF – Universidade de Passo Fundo, UPF, Brasil.

fritz@upf.br

 

Andre da Silva Pereira, Universidade de Passo Fundo

Graduado em Ciências Econômicas, UPF – Universidade de Passo Fundo, UPF, Brasil.

andresp@upf.br

 

Júlio Felipe da Silva, Universidade de Passo Fundo

Graduado em Administração, UPF – Universidade de Passo Fundo, UPF, Brasil.

129928@upf.br

 

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Publicado

2024-08-16

Cómo citar

Zukunelli, A., Fritz Filho, L. F., Pereira, A. da S., & Silva, J. F. da. (2024). Costos de transacción y transformación digital: caminos hacia la eficiencia operativa. Revista Brasileira De Contabilidade E Gestão, 13(24). https://doi.org/10.5965/2764747113242024046