El isomorfismo conceptual en la investigación sobre digitalización de pymes: tres modalidades de uso de la capacidad de absorción (2017–2026)

Contenido principal del artículo

Veronica Castillo Rodríguez

Resumen

La investigación empírica sobre adopción de tecnologías digitales en la pequeña y mediana empresa aporta evidencia que sostiene que el efecto del uso de estas herramientas y su relación con la innovación opera de forma indirecta. Asimismo, este vínculo está mediado por mecanismos organizacionales de procesamiento de información y conocimiento. La convergencia de estos hallazgos coexiste con una diversidad terminológica diferenciada, dado que cada estudio designa al mecanismo mediador de procesamiento de información y conocimiento, de manera distinta. Este estudio sostiene que un conjunto significativo de esa literatura describe, sin invocarlo nominalmente, el constructo de capacidad de absorción de Cohen y Levinthal (1990) y de Zahra y George (2002). Este patrón se denomina isomorfismo conceptual: la equivalencia estructural entre cadenas o lógicas causales presentadas como nuevas y la arquitectura validada del constructo de capacidad de absorción. A partir de una revisión conceptual de trece casos, se identifican tres modalidades, a saber, (a) operacionalización sin invocación, (b) invocación sin operacionalización conforme a la arquitectura validada y (c) sustitución por mediadores funcionalmente equivalentes. El artículo concluye con orientaciones operacionales para favorecer la integración teórica del campo.

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Cómo citar
Castillo Rodríguez, V. (2026). El isomorfismo conceptual en la investigación sobre digitalización de pymes: tres modalidades de uso de la capacidad de absorción (2017–2026). Espacio Científico De Contabilidad Y Administración - UASLP (ECCA), 4(2), 24. https://doi.org/10.58493/ecca.2026.4.2.13
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