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Revista Venezolana De Ciencias Sociales Revista Venezolana de Ciencias Sociales ISSN: 1316-4090 Vol. 16 No. 2 Dep. legal: pp 199702ZU58 Julio-Diciembre 2012 Universidad Nacional Experimental Rafael María Baralt Vice-Rectorado Académico Revista arbitrada por sistema doble ciego Pericidad semestral Indizada en : REVENCYT (http//revencyt.ula.ve) The Library of Congress U.S.A. (Washington, EE.UU) LATINDEX (México D.F.) CLASE (México D.F.) RedALyC (México D.F.) Ulrich’s International Periodicals Directory (EE.UU.) Incluida en el Registro de Publicaciones Científicas del FONACIT (Caracas, Venezuela) Personal de apoyo de este número: Br. Neil Carrasquero (Asistente de Informática) El contenido de los artículos es de exclusiva responsabilidad de los autores. Se permite la reproducción parcial y/o total de los artículos siempre que se señale la fuente, se reconoscan los créditos de la Revista y de la autoría. Fondo editorial UNERMB Cordinador: MSc. Jorge Luis Barboza © 2012 Universidad Nacional Experimental “Rafael María Baralt” Vicerrectorada Académico ISNN: 1316-4090 Dep. legal: 199702ZU58 Diseño de la portada: Liliana Cubas Revista Venezolana de Ciencias Sociales Vol. 16 No. 2 Julio-Diciembre 2012 Contenido 143 Editorial Artículos 147 ZAHIRA MORENO FREITES (Universidad de Valladolid España, Universidad Fermín Toro-Venezuela, Universidad Centroccidental Lisandro Alvarado) Presupuesto por proyecto como Instrumento de gestión universitaria a través del Cuadro de Mando Integral: Implicaciones en su puesta en práctica Project Budget Instrument of University Management Through the Balanced Scorecard: Implications of Its Implementation 171 BELINDA ELENA COLINA ARENAS (Universidad del Zulia-Venezuela) Uso de conocimientos para la innovación en empresas de propiedad social. Casos sectores de la construcción-alfarería, agroindustrial-alimentos y químico del estado Zulia Use of Knowledge for Innovation in Social Enterprises Property. Construction Sector Cases Pottery, Agro Food and Chemical on Zulia State 195 EMMANUEL BORGUCCI (Universidad del Zulia-Venezuela) La gerencia de los asuntos éticos en las grandes empresas The Ethical Issues in Corporate Management 222 MARIBEL COROMOTO ADRIÁN ROMERO Y YANELY DEL CARMEN BOLÍVAR (Universidad Nacional Experimental Rafael María Baralt-Venezuela) La investigación acción como método innovador para la transformación educativa en contextos universitarios Action Research a Ground-Breaking Method to Transform Education at A University Level 235 MIRIAM LOVERA, ENNIS MORONTA Y BRIZAYDA LOZADA (Universidad Nacional Experimental Rafael María Baralt-Venezuela) La negociación y conflicto como herramientas gerenciales del siglo XXI Negotiation and Conflict Management Tools of the 21st Century 245 Reseñas de libros y revistas 253 Índice Acumulado (2012) Editorial Rasgos de la gestión pública en el marco del Socialismo del siglo XXI A lo largo de 12 años de construcción del socialismo del siglo XXI se han ido tipificando algunos rasgos en la gestión pública venezolana. Para facilitar su com- prensión identificamos características de este momento histórico. La gestión pública en esta fase de transición distingue formas de participa- ción que definen un régimen político que combina las formas tradicionales de la de- mocracia representativa liberal (separación de poderes, la elección de autoridades ejecutivas y legislativas en los niveles municipales, estatales y nacionales), con nuevas formas de democracia directa, participativa y protagónica. Este último as- pecto, es quizás, a juicio de Lander (2004:s/n) “el cambio más significativo de la Constitución de 1999 respecto al texto anterior de 1961”. La participación de las comunidades ha jugado un papel determinante al mo- mento de hacer un balance de las transformaciones políticas del país, luego de su- cesivos periodos constitucionales donde la participación directa en la construcción y ejecución de la agenda pública era casi nula. En este sentido, señala Chirinos (2008) “en la politización de las comunidades, es evidente el interés por los gran- des problemas del país”. Todos estos avances en la participación han estado favorecidos por el conte- nido humanista y garantista de la Constitución de 1999, a través de la cual se ha elevado el nivel de conciencia en la ciudadanía acerca de sus derechos y de los me- canismos e instituciones con las que cuenta para su defensa. No obstante, la transición no cuenta con un modelo de gestión pública que consolide, oriente y unifique las acciones del aparato público. En este sentido, plantea Lanz (2009: s/n): “…la necesidad de inventar y crear nuevas formas de gestión…que no es ni partido, ni sindicato, ni gremio….Pero esas formas de ges- Revista Venezolana de Ciencias Sociales, UNERMB, Vol. 16 No. 2, 2012 144 Editorial tión política anacrónicas y profundamente retrogradas no son la creación… eso es una asignatura pendiente”. En el campo empírico si se evidencian rasgos innovadores de la gestión. En cuanto al proceso de la toma de decisiones, se tiene: 1) existe participación en to- dos los niveles del aparato público a lo que se agrega la incorporación activa de las organizaciones de base (Consejos Comunales, Mesas Técnicas de Agua y de Ener- gía, Comités de tierras urbanas y rurales) en los procesos decisorios; 2) para elevar la legitimidad en la toma de decisiones de las comunidades organizadas, se ha otorgado rango constitucional a las decisiones tomadas a través de la Asamblea de Ciudadanos, la cual ha sido considerada “el mandato más trascendental y más re- volucionario, por sus consecuencias tanto teóricas como prácticas” 3) la Asamblea de Ciudadanos de los Consejos Comunales, es una instancia de decisión de las co- munidades con rango constitucional, los miembros de éstas intervienen en decisio- nes que los involucran; 4) en el proceso de toma de decisiones se han implementa- do mecanismos de vinculación entre las instituciones nacionales y las comunidades organizadas. Tal es el caso de la Asamblea Nacional que a través del Parlamenta- rismo de Calle, busca conocer la opinión de las comunidades organizadas con res- pecto a los proyectos de ley. En cuanto al control, la gestión está caracterizada por: 1) mecanismos para ejercer el control social, tales como la rendición de cuentas, lo que facilita la vigi- lancia de los procedimientos administrativos. 2) La participación de los ciudadanos en el control, que se expresa a través de la Contraloría Social, aplicada por las co- munidades organizadas durante este proceso de transformación. Isneira Huerta Directora/Editora RVCS-UNERMB Revista Venezolana de Ciencias Sociales, UNERMB, Vol. 16 No. 2, 2012 Artículos Revista Venezolana de Ciencias Sociales UNERMB, Vol. 16 No. 2, 2012, 147 - 170 ISSN: 1316-4090 Presupuesto por proyecto como Instrumento de gestión universitaria a través del Cuadro de Mando Integral: Implicaciones en su puesta en práctica Zahira Moreno Freites* RESUMEN ______________________________________________________ Este trabajo se centra en el estudio del Presupuesto por Proyecto y el Cuadro de Mando Integral (CMI) en el ámbito Universitario Venezolano. El análisis crítico se fun- damenta en el uso de un modelo de cambio contable desarrollo a partir de los aportes de Shields y Young (1989), Innes y Mitchell (1990), Cobb et al. (1995), Burns y Scapens (2000), Bogt y Helden (2000) y Martínez (2005); con el propósito de comprender cómo estas organizaciones adoptan cambios en sus prácticas gerenciales y contables considerando sus propias limitaciones y restricciones. Se presenta el caso de la univer- sidad Centroocidental Lisandro Alvarado (UCLA), que en la actualidad ha puesto en práctica el CMI, como respuestas al proceso de reformas y cambios en la cual se en- cuentra inmersa. Desde una perspectiva contable, el cambio acontecido en la UCLA se podría catalogar como progresivo o incremental, que lleva algo más de cinco años de implantación y aun no se ha institucionalizado en toda la organización. Palabras clave: Presupuesto por proyecto, planificación estratégica, cuadro de mando integral, cambio contable. ___________________________________________________Recibido 27-04-12 / Aceptado: 26-05-12 * Dra. En Dirección y Gestión de Empresas-Universidad de Valladolid España Msc. Docencia Universitaria. Universidad Fermín Toro-Venezuela Msc Gerencia Empresarial Universidad Centroccidental Lisandro Alvarado Docente-Investigadora de la Universidad Centroccidental Lisandro Alvarado Profesor adscrito al programa PEII Correo: zahiramoreno_hotmail.com zahiramoreno_ucla.edu.ve Revista Venezolana de Ciencias Sociales, UNERMB, Vol. 16 No. 2, 2012 148 Moreno Freites Project Budget Instrument of University Management Through the Balanced Scorecard: Implications of Its Implementation ABSTRAT _______________________________________________________ This paper focuses on the study of Project Budget and the Balanced Scorecard (BSC) in the field of Venezuelan universities. Critical analysis is based on the use of an accounting change model developed from the contributions of Shields and Young (1989), Innes and Mitchell (1990), Cobb et al. (1995), Burns and Scapens(2000), Bogt and Helden (2000) and Martinez (2004), in order to understand how these organiza- tions adopt changes in their management and accounting practices considering their own limitations and restrictions. The case of the Centroocidental University Lisandro Alvarado (UCLA) is presented, which is currently implementing the BSC, as responses to the process of reform and changes in which is immersed. From an accounting per- spective, the change occurred at the
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